TMI Blog2017 (9) TMI 1440X X X X Extracts X X X X X X X X Extracts X X X X ..... nd is time barred and therefore, there is no liability of payment of Service Tax against them - this issue also needs to be decided afresh by the Original Adjudicating Authority, to whom the matter is being remanded. Appeal allowed by way of remand. - ST/68/2008 - A/12365/2017 - Dated:- 11-9-2017 - Dr D.M. Misra, Member (Judicial) And Shri Ashok K Arya, Member (Technical) For the Applicant : Shri Pulak Shah, Authorised Representative For the Respondent : Shri L Patra, Authorised Representative ORDER Per: Shri Ashok K Arya , M/s Louis Berger International Inc is in appeal against OIO No.11-COMMR-2008 dt 31.01.2008 whereunder, interalia, demand of the Service Tax of ₹ 80,77,598/- alongwith interest and equ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se it was an amount towards taxable services adjusted by the client with Income Tax Dept., instead of paying in cash/by cheque to the appellant. vi) The Dept., therefore, issued Show Cause Notice dt 16.4.2007 to the appellant for the demand of Service Tax of ₹ 80,77,598/- alongwith interest and for imposition of penalty. vii) The Show Cause Notice dtd 16.4.2007 has been adjudicated by the impugned order interalia confirming the liability of service Tax alongwith interest and imposed equivalent penalty as mentioned in Para-1 above. 2. Both sides represented by the Ld CA, Shri Pulak Shah, for the appellant and Shri L Patra, Ld AR for the Revenue have been heard. 3. The Ld Advocate for the appellant mainly pleads as unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of personal hearing and that of producing necessary evidences like contract and other documents, to the appellant. 5.1 There is another issue, where the Dept is demanding Service Tax on the amount of 'TDS', which was deducted at source by the client of the appellant and on which no Service Tax allegedly was paid by the appellant. The appellant, in this regard, pleads that this demand is time barred and therefore, there is no liability of payment of Service Tax against them. Based on overall facts and circumstances available on record, this issue also needs to be decided afresh by the Original Adjudicating Authority, to whom the matter is being remanded. The appellant shall be given opportunity of personal hearing and that of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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