TMI Blog2018 (8) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... he period April 2005 to August 2006 they have not discharged the service tax - Held that:- If the appellant is entitled to the Cenvat Credit accordingly the demand of Service Tax should stand reduced to that extent. As regard entertainment tax, there is a finding of the adjudicating authority that though they made a submission but no evidence was adduced in this regard. The Ld. Counsel has invi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, they were under bonafide belief that since MSO was brought into tax net, the MSO are supposed to pay the service tax and the appellant was not required to pay the service tax on the same service, and therefore, during the period April 2005 to August 2006 they have not discharged the service tax. Accordingly the SCN was issued which was culminated into adjudication order. Demand of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions were made before the original authority as well as before the Ld. Commissioner (Appeals), but no finding was given. He submits that the demand of service tax confirmed by the original authority should stand reduced to the extent of Cenvat Credit and service tax attributed to the entertainment tax. He also submits that since it is a case of Revenue neutrality, after adjustment of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmission of the Ld. Counsel that if the appellant is entitled to the Cenvat Credit accordingly the demand of Service Tax should stand reduced to that extent. As regard entertainment tax, there is a finding of the adjudicating authority that though they made a submission but no evidence was adduced in this regard. Now the Ld. Counsel has invited our attention to Chartered Accountant Certificate by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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