9911796707
TMI Blog2018 (8) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... issue involved in the present case is that whether the service tax attributed to TDS deducted by the service tax recipient is refundable to the service provider. 2. None appeared on behalf of the appellant. 3. Shri Govind Jha, Ld. Supdt. (AR) appearing on behalf of the revenue submits that the appellant have raised the plea that the gross amount which is chargeable to service tax. the TDS was de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the period October 06 to March 07. Moreover on perusal of the debit notes issued to Sesa Ind. by Tradex Marketing, the appellant have issued debit notes showing gross amount and service tax payable at rate of 12.24% shown separately in the debit memos. While on examination of the credit "memos for payment of Bills issued by Sesa Industries it is notices that M/s. Sesa Industries has deducted Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved more amount of Rs. 42,98,841/- on which service tax has not been paid. Also, the appellant has not produced any statutory record like Balance Sheet/P&L account etc. in the support of their claim that they have paid more tax on the amount received from M/s. Sesa Industries and the same is receivable." 5. On going through the above finding we are also of the view that the service charge which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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