TMI Blog2014 (6) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment. Since this is a matter of reconciliation, the same can only be done by the original adjudicating authority for which this matter would have to be remanded. - matter remanded back. Difference in ST-3 return - Held that:- The appellant's contention is that the value of taxable service declared in the ST-3 returns also includes the charges received from other telecom service providers for interconnection on which no service tax is payable in terms of the Board's Circular No.91/2/07/ST dated 13.12.2000 - matter remanded back for verification. Demand due to enhancement in tax rates - rate of service tax had been enhanced from the earlier 5% to 8% Adv. w.e.f. 14.05.2003 - Held that:- the service tax has been charged at the enhanced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, and also the service tax demands of Rs.1,13,71,466/- for the period from October, 2000 to September, 2003 and of Rs.30,33,060/- for May, 2003 under Section 73 of the Finance Act, 1994. The service tax demand of Rs.11,84,509/- has been confirmed by the Commissioner under Section 11D for the period from October, 2000 to September, 2003 on the ground that during this period, while the appellant collected an amount of Rs.22,44,17,312/- from their customers as service tax, they have deposited the service tax amounting to Rs.22,32,32,803/- and that accordingly, the appellant have not paid an amount of Rs.11,84,509/- which had been collected by them as service tax from their customers. The service tax demand of Rs.1,13,71,466/- for the period f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during October, 2003 is taken into account, there would not be any demand under Section 11D, that there was no malafide intention in short payment of service tax during September, 2003, as every month, the appellant discharged the service tax liability on the estimated realization during that months against the bills, as the correct figures of the amount realized against the bills were not available, that as regards the service tax demand of Rs.1,13,71,466/- for the period from October, 2006 to September, 2003, the same is in respect of receipt of interconnection charges from the other telecommunication service providers and the free telephone calls made from free public booth and telephones at the airports and the hospitals which are exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period from October, 2000 to September, 2003 the total amount collected by the appellant from their customers as service tax was Rs.22,44,17,314/-, they had deposited only an amount of Rs.22,32,32,803/- during this period and thus, an amount of Rs.11,84,509/- collected from the customers towards service tax demand was not paid to the Government. The appellant's plea, however, is that there was excess payment to the extent of about Rs.13 lakhs during October, 2003 and if this excess amount is taken into account, there would not be any demand against them under Section 11D. The appellant's counsel has vehemently pleaded that they have documents to prove that the entire amount collected from the customers as service tax during the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner for de novo adjudication. 8. As regards the service tax demand of Rs.30,33,060 for May, 2003 while the rate of service tax had been enhanced from the earlier 5% to 8% Adv. w.e.f. 14.05.2003, the enhanced rate would be applicable only on the amount realized for the services provided from 14.05.2003 onwards and the enhanced rate of service tax cannot be applied in respect of the payments received for the services provided prior to 14.5.2003. In the impugned order, however, the service tax has been charged at the enhanced rate on the entire amount received during the month of May, 2003, which may be for the period prior to 14.05.2003. In view of this, this demand is also not sustainable and would have to be remanded to the ori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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