TMI Blog2017 (10) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... that Service Tax is payable on the basis of actual receipts during the relevant period - there is a mistake of fact in the Final Order by not considering the documents on record being evidence in support of the contention that Service tax was not short paid by the appellant - ROM application allowed. - ST/323/2008-CU[DB] With ST/ROM/70110/2015 - ST/A/71153/2017-CU[DB] - Dated:- 4-7-2017 - Mr. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een able to show as to how those calculations are not correct. It has also not been able to provide any reconciliation statement to establish that the figures made available by them earlier, had factual errors. The appellant had not been submitting ST-3 returns and provided the figures only as a result of persistent follow up by Revenue. Therefore willful misstatement/suppression of fact on its pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overable and actual Service tax paid during the disputed period. Since the payment of Service tax is contingent upon actual recovery from the telephone subscribers and Service Tax recoverable figure is linked with the amount unrealized from the telephone subscribers and shown as Sundry Debtor in our Audited Trial Balance. The Service tax recoverable figure will always be on higher side in comparis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant have adequately explained and has also filed evidence before this Tribunal and that there is no actual short paid Service tax according to Service Tax Rule 6 stipulates that Service Tax is payable on the basis of actual receipts during the relevant period. 4. The ld. A. R. for Revenue have relied on the Final Order and requested for dismissal of ROM Application. 5. Having conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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