Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2024 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 346 - CESTAT KOLKATAShort payment of service tax - demand alongwith interest on delayed payment - HELD THAT:- It is evident that the appellant’s claim of payment of Service Tax for the Financial Year 2008-09 has not been taken into account while reconciling the net Service Tax payable by the appellant. Accordingly, it is required to remand the matter back to the ld. adjudicating authority to verify the above claim of the appellant and arrive at the actual Service Tax payable by the appellant, if any, for the periods 2004-05, 2005-06, 2006-07 and 2008-09. Matter remanded back to the adjudicating authority for the purpose of reconciling the actual payment made by the appellant and to arrive at the liability, if any, for the periods 2004-05, 2005-06, 2006-07 and 2008-09 - appeal disposed off by way of remand.
|