TMI Blog2016 (11) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant is eligible for cum-tax benefit on the three invoices referred above. The appellant is at liberty to furnish any further evidence to establish his case which shall be considered by the adjudicating authority. the result, impugned order is set aside and remanded for denovo adjudication - appeal allowed by way of remand. - Appeal No.ST/921/2042 - FINAL ORDER No.A/30867/2016 - Dated:- 20-9-2016 - Ms. Sulekha Beevi, C.S. Member (J) Shri P. Ramakrishna, Advocate for the appellant. Shri Nagaraj Naik, Deputy Commissioner(AR) for the respondent. [Order per: Sulekha Beevi, C.S.] The appellants are aggrieved by the order passed by Commissioner(Appeals) which upheld the demand of service tax, interest and penalty. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oice dt. 04/04/2006 (Rs.15,99,250/-) the appellant had collected from the customer, amount including the service tax, though in the invoices the amount of service tax was not shown separately. The learned counsel therefore contended that the liability of the appellant on the amount received for the services rendered would be reduced to ₹ 11,12,910/- instead of ₹ 12,35,301/-. The Learned counsel also submitted that the said amount of ₹ 11,12,910/- was paid by the appellant along with interest discharging the full liability according to appellant, immediately on being pointed out by the Department; that therefore the appellant is entitled to the benefit of Section 73(3) of the Finance Act, 1994 and therefore the penalty impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from Vishnu Entertainment Pvt. Ltd., Zee TV etc. On perusal of the ledger account produced by the appellant and comparing with the invoices, it is noted that the appellant has received amount as stated in the invoices. This reveals that the appellant has not collected any separate amount as service tax. Therefore the case of the appellant that the amount collected included the service tax portion also needs 'to be analysed. view thereof} the matter needs to be remanded to the original authority to consider the issue whether the appellant is eligible for cum-tax benefit on the three invoices referred above. The appellant is at liberty to furnish any further evidence to establish his case which shall be considered by the adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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