TMI Blog2018 (8) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... s as to whether the commission which has accrued in one particular month was actually received by the assessee in a subsequent month/year/period. It might be that the payment which has been received by the appellant in one particular period was on account of the services belonging to the previous financial year. In such a scenario, the appellant’s stand has to be verified correctly from their book ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commission agent of M/s Siyaram Silk Mills Limited. The appellant was registered with the Service Tax Department and was discharging its duty liability, accordingly. 4. Based upon the comparison of the value of the services as reflected in their Balance Sheet and Form 26 AS, it was alleged that they have not reflected the correct value of the service in their ST-3 returns filed by them during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the commission was received by them. The commission accrued in one particular year is not received actually on that year and stands reflected in the ST-3 returns of the subsequent period. 6. While dealing with the said contention of the appellant, the Commissioner (Appeals) observed that Form 26 AS, which is a government document, indicates the total amount paid/credited in the name of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be matched properly. As the said exercise can be done only at the level of Original Adjudicating Authority, I set aside the impugned order and remand the matter to Original Adjudicating Authority for fresh decision after verification of asseess s claim from the record maintained by them. The issue of penal liability is kept open for the appellant to be addressed before the Original Adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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