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M/s Birbal Singh Narayan Singh Versus CCE & ST, Indore

2018 (1) TMI 560 - CESTAT NEW DELHI

Demand of service tax - difference between the value shown in the ST-3 returns vis--vis TDS certificate - Held that: - the appellant was not able to explain the difference in the value shown in the TDS certificate vis-a-vis the ST-3 returns filed by it before the department. Thus, the demand confirmed against the appellant for short payment of service tax of ₹ 1,23,769/- is proper and justified - that part of service tax demand is barred by limitation of time inasmuch as the show cause no .....

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ORDER Per S.K. Mohanty : This appeal is directed against the impugned order dated 21.3.2012 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Indore. 2. The issue involved in this case is that there was a difference between the value shown in the ST-3 returns vis-à-vis TDS certificate. The value as per the TDS certificate for the period 2004-2005 (from 10.9.2004) to 2008-2009 was ₹ 84,34,664/-, whereas the value as per ST-3 returns was ₹ 72,36,3 .....

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e appearing for the appellant submits that the service provider M/s Grasim Industries Ltd. did not pay the service tax to the appellant for onward deposit into the Central Government account, on the ground that the services provided by the appellant were in context with manufacture of excisable goods, on which such service receiver had discharged appropriate Central Excise duty liability. Thus, he submits that since the service provider had already deposited the excise duty on the activities und .....

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de payment of service tax. To support such stand, the ld, Advocate has relied on the judgment of Hon ble Supreme Court in the case of Uniworth Textiles Ltd. Vs. CCE, Raipur - 2013 (288) ELT 161 (SC). 4. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order and further submits that since the onus lies with the appellant to show that M/s Grasim Industries Ltd. had already discharged the service tax/Central Excise duty has not been satisfacto .....

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