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2016 (5) TMI 88 - CESTAT NEW DELHI

2016 (5) TMI 88 - CESTAT NEW DELHI - TMI - Demand of Service tax alongwith equal amount of penalty - Provider of telecommunication services - Revenue submitted that applicant have short paid service tax in as much as they have not discharged service tax on the gross billed amount for their services, instead paid service tax on the amounts received only.

Held that:- neither the show cause notice nor the impugned order had elaborated the reason for confirming the differential service ta .....

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d and realized and on this basis it is found that the parties / appellants defense regarding the demand being time barred has as also not been considered even with respect to all details being available in the periodical returns filed by the appellant. Portion of the demands is contested as even beyond 5 years. There is no discussion or finding on this aspect. It is also found that the original authority failed in examining the factual claims made by the appellant regarding the reason for the di .....

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63/2014-ST(DB) In Appeal No. ST/51092/2014-ST(DB) - Final Order No. 51327/2016-ST(DB) - Dated:- 4-4-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Manish Gaur, Advocate For the Respondent : Shri Sanjay Jain ORDER PER SHRI B. RAVICHANDRAN: The application for waiver of pre deposit is filed by the applicant with respect to confirmed service tax amount of ₹ 6,00,44,670/- along with equal amount of penalty and additional pena .....

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asic facts as per the documents submitted by the applicant is required in this case. As such with the consent of both the parties and after waiving the requirement of pre deposit of adjudicated dues and penalties, we took up the main appeal itself for disposal. 4. As already mentioned the short point for decision is whether or not the appellant have short paid service tax on account of difference between charged / billed amount and received amount. We have examined the show cause notice and the .....

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he actual amount received by them as a consideration for taxable services has not been examined in detail. It is an admitted fact that during the relevant period service tax is payable only on the consideration received by the service provider. This has not been disputed by the original authority also. However, the original authority observed that while the appellant discussed the provision of service tax law, they have not come out about the status of the differential amount shown in the show c .....

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ther the show cause notice nor the impugned order had elaborated the reason for confirming the differential service tax against the appellant. We have perused some of the ST3 returns filed by the appellant during the relevant time. It is clear that there are specific entries for value of taxable services charged or billed (with month wise breakup) and value of taxable services realized (with month wise breakup). Considering the legal position during the relevant time and the details of entries r .....

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