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TMI Blog2018 (6) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... t ORDER Per : Ramesh Nair The facts of the case are that the appellant is Co-operative Credit Society Ltd. engaged in providing Banking and Financial Service, they are paying service tax and filing the ST-3 returns. On the scrutiny of the ST-3 returns and Profit and Loss Accounts, the departmental authority observed that the appellant paid an amount of Rs. 64,03,284/- as Service Tax on the taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty under Rule 7C of Service Tax Rules, 1994 was also upheld. Being aggrieved by the impugned order the appellant filed present appeal. 2. Shri Hemant A. Rajendekar, Ld. C.A. appearing on behalf of the appellant, at the outset submits that the appellant have been discharging the correct service tax liability from time to time during the entire period i.e. 2005-06 to 2008-09 on the taxable service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes the finding of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of records, we find, it appears that the show cause notice was issued on the basis of Profit and Loss account of the appellant but total taxable value shown in the show cause notice is Rs. 7,12,46,826/-, however the show cause notice has not given any bifurcation of this consol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The commission and incidental charges. Tax has been entirely paid on taxable income heads. The details income heads falling in taxable category of receipts on which tax has been paid by the society are mentioned in Annexure-A enclosed herewith. However, the show cause notice does not mention the income heads considered as taxable by the department making it impossible for notice to counter the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order cannot be sustained, hence the same is set aside and we remand the matter to the adjudicating authority. We direct the adjudicating authority to first provide the break-up of amount of Rs. 7,12,48, 826/- under various account head and the same may be put to notice to the appellant. Thereafter the appellant should be given proper opportunity to explain their defence on each account head ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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