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TMI Blog2013 (12) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... JJ. For the Appellant : A. P. Mathur For Respondent :- Ashok Singh (S.S.C.) ORDER 1. We have heard Shri A.P. Mathur, learned counsel appearing for the appellant. Shri Ashok Singh appears for the respondents. 2. In pursuance to the order dated 19.11.2013, a correction application has been filed to prefer the appeal through Telecom District Manager, Banda, instead of Chief Accounts Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 provides that if service is a taxable service chargeable to tax with reference to its value then such value shall, in a case where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him. As the petitioner/appellant has charged his customers for the service provided during the relevant per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e other hand, submits that a re-conciliatory statement was filed before the adjudicating officer in which no plea was taken that the amount charged was not actually realised for the assessment period October, 2003 to September, 2008. The adjudication was made on the details provided by the Chartered Accountant from which the adjudicating officer found service tax liability of Rs.22,29,549/- was sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant will deposit the service tax demanded at Rs.22,29,549/- within four weeks from today. 9. Since the appeal has been dismissed as a consequent default in depositing the entire amount of service tax and penalty, with which we have interfered today and have allowed the appeal in part, the Central Excise Appeal No.321 of 2013 arising out of an order dismissing the appeal is allowed. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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