TMI Blog2015 (11) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld. Commissioner directed superintendent to verify correctness of the service tax and also directed to recover balance of service tax interest if found short paid. In view of the above order of the Ld. Commissioner (Appeals), I do not find any infirmity in the order and there cannot be any grievances of the Revenue because entire service tax leviable has been ordered to be recovered subject to receipt of service charges. Therefore I am of the view that impugned order is proper and legal and does not require any interference and hence the same is upheld - Decided in favour of assessee. - APPEAL NO. ST/87541/13 - - - Dated:- 18-6-2015 - Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri B. Kumar Iyer, Superintendent O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order on the following ground: 7. Upon examination of the impugned Order-in-Appeal dated 8.2.2013,, the committee of Commissioners is of the view that the impugned order in appeal is not proper and legally correct, inter-alia, on the following grounds: (i) The Commissioner (Appeals) has failed to confirm the exact amount of service tax liability calculated on the basis of receipts of the assessee, although the he had verified the Books of accounts of the assessee and also the reconciliation statement submitted by therein, showing details of actual receipts and outstanding balance at the material time, duty certified by the C.A. Whereas, by virtue of provisions under sec. 85(4) of FA, 1994, the Commissioner(Appeals) was well wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per and legal. 4. I have carefully considered the submission made by Ld. A.R. and perused the ground of appeal. 5. I find that the Commissioner (Appeals) in his order categorically held that the entire value of service tax is liable for service tax however service tax can be recovered only on the amount which was received till date of passing of this order. He also held that amount of service tax which not received till that date no service tax is paid. He also held that the amount which was not received and as and when the same is received it will be liable for service tax and at the same time Ld. Commissioner directed superintendent to verify correctness of the service tax and also directed to recover balance of service tax interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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