TMI Blog2017 (4) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant vis-à-vis the total payment of service tax during the material time - appeal allowed by way of remand. - Service Tax Appeal No.51803 of 2014 - ST/A/53022/2017-CU[DB] - Dated:- 24-4-2017 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Ms. Sakshi, C.A. for the appellant Ms. Neha Garg, Authorized Representative (DR) for the respondent ORDER Per. B. Ravichandran The appeal is against order dated 19/12/2013 of Commissioner of Central Excise, Raipur. The appellant is engaged in the distribution of electricity generated by Chhattisgarh State Electricity Generation Company, to various consumers. They were registered with the Service Tax Department for the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant has not paid the amount collected as service tax on supervision charges under the accounting code consulting engineering service . The same has wrongly been paid by the appellant under the accounting code of technical inspection and certification agency service . The learned Counsel also submitted that payment of service tax is nowhere disputed. Payment under wrong accounting code is the only matter of present appeal. The same is only a procedural lapse and when service tax has been fully discharged, there cannot be further confirmation of the same tax, only on the ground that the same has been paid under different head of account. The learned Counsel relied on the following decisions in support of her contention :- (a) Diamo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id tax entry. We note that the Original Authority should have examined the claim of the appellant regarding full discharge of service tax liability, comprehensively with reference to the appellants total tax liability, during the material period. Instead, the Original Authority has restricted his examination on purely technical aspect of head of account, figuring in the challan and came to the conclusion that payment of service tax of ₹ 60,72,252/- only, will be accounted for under consulting engineer service. The appellants on the other hand claimed that they have discharged their full service tax liability during the material time. However, there was payment under wrong category of head of account. We find that the claim of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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