9911796707
TMI Blog2014 (2) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has filled its return of Service Tax for the Tax period of April 2009 to September 2009. The Service tax which was due was paid in due course and in some case it was more or short, it was required to be adjusted. 2. A statement showing the tax due confirms tax liability and amount of tax deposited, tax given as under: Tax Period Tax payable Tax Adjusted (CENVAT) Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 287,353 772,552 700,000+ 200,000 (127,448) 1,501 50223- 5/10/2009& 50127- 22/10/2009 3. Show cause notice dated 22/09/2010 was sent to appellant proposing for recovery of service tax amounted of Rs.3,12,053/- under Section 73 of the Finance Act 1994 along with the interest under section 75 and penalty under section 76 and 78, interest on late p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the appellant in not filing an application seeking for waiver of pre-deposit. The appellants inadvertent mistake could have been pointed out to the appellants by the office of the Commissioner (A) by issue of a defect memo. In any case as there is no interim order passed in the matter, we are of the considered opinion that an opportunity be granted to the appellants to file an application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d back to Commissioner (appeal) for reviewing his Order-in-Appeal in view of conclusions drawn in above Tribunal order. Counsel has also raised certain issue regarding mistakes occurred in tax demanded and tax deposited. He has claimed there was excess payment of duty of Rs.1,83,000/- in the month of April 2009 and also Rs.1,33,448/- in the month of September. Details are per chart as below: Mont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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