9911796707
TMI Blog2018 (6) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... R ORDER Per : Ajay Sharma This appeal has been filed from the Order-in-Appeal dated 14.11.2017. The appellant was registered under service tax for providing services viz. Short term accommodation., restaurants service, banquets service etc. A team of Central Excise officers had visited the premises of the appellant on 16.04.2013 and difference was noticed in the receipts shown in the balance sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST-3 Returns within the due date and failure to keep, maintain or retain and produce, books of account and other documents as required in accordance with the provisions of the Finance Act, 1994 (Chapter V) or the Rules made there under. iv. Penalty should not be imposed upon them under the provisions of Section 78 of the Finance Act, 1994 as amended for suppressing and not disclosing the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is waived. 5. At the time of recovery of the above amounts, assessee's claim of partial payment or Service Tax and Interest is to be considered on verification of their authenticity and relevancy in the present issue. The instant appeal is disposed of in the above manner with consequential relief of the Appellant." 3. The ld. Counsel for the appellant submitted that the appellant has paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tative on behalf of the respondent reiterated the findings recorded by the ld. Commissioner (Appeals) in the impugned order and submitted that the appeal filed by the appellant is liable to be dismissed. He further submitted that the appellant did not produce the relevant documents before the adjudication authority or before the ld. Commissioner (Appeals) and that cum-tax benefit cannot be granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce therefore, in the interest of justice, I remand the matter to the Adjudicating authority for the limited purpose of reworking the demand, after hearing the appellant, confining to the issue of Mandap keeper and swimming pool service, after adjusting the amount already paid by the appellant towards service tax, interest and penalty respectively. 8. The appeal is allowed by way of remand to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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