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M/s Tops Detective and Security Services Ltd. Versus CCE, Indore

2015 (10) TMI 2153 - CESTAT NEW DELHI

Demand of service tax - Appellant contends that it has paid the service tax on the actual receipt and duly submitted reconciliation statement with minor variations - Held That:- appellant did not submit any evidence to show that it had actually paid .....

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rmed - Decided against the assessee. - Service Tax Appeal No. 287 of 2009 - Final Order No. 52858 / 2015 - Dated:- 10-9-2015 - Mr. G. Raghuram, President and Mr. R. K. Singh, Member (Technical), JJ. For the Petitioner : None For the Respondent : .....

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lant had not discharged the service tax liability on the entire receipts under security service. When the case was called for hearing today there was no representation on behalf of the appellant. It is seen that the notice of hearing was duly sent to .....

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that: (i) It has paid the service tax on the actual receipt while the figures in the balance sheets were on accrual basis. (ii) It submitted reconciliation statement and only minor variations could not be reconciled. (iii) For the payment of interest .....

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ng out the liability to the appellant as well as the suppression on the part of the appellant and the reconciliation statement was not based on supporting evidence. 4. We have considered the facts on record. As is clearly recorded by the Commissioner .....

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