TMI Blog2018 (11) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, the amount of service tax deposited was not taken into consideration against the tax due on the appellant. Matter remanded to the Original adjudicating authority after setting aside the impugned order for fresh adjudication preferably within a period of 3 months from today - appeal allowed by way of remand. - APPEAL No.ST/70162/2015-CU[DB] - ST/A/72405/2018-CU[DB] - Dated:- 8-10-2018 - Justice Shri Dilip Gupta, President And Shri Anil G. Shakkarwar, Member (Technical) Shri Harbir Singh, Advocate for Appellant Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No. MRT/EXCUS/000/APPEAL-I/198/2015-2016 dated 31/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tigation. Further, the appellant also contested the demand on limitation. Original Authority did not appreciate the arguments and confirmed the demand through Order-in-Original dated 31.10.2014 through which he confirmed the demand along with interest and further imposed penalty of ₹ 10,000/- under Section 77 of the Finance Act, 1994. Also penalty under Section 76 of the Finance Act, 1994 amounting to ₹ 3,69,166/- was imposed. The Original Authority also imposed a late fee of ₹ 20,000/- for non filing of ST-3 returns for the period of show cause notice. He also imposed penalty equal to demand confirmed under Section 78 of Finance Act, 1994. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted by revenue such as for the year 2008-09 which was not reflected in any of documents whereas the said amount has been adopted from the figures submitted by the complainant which was not accompanied by any documentary evidence. We further note that the amount of service tax deposited was not taken into consideration against the tax due on the appellant. Therefore, we remand the matter back to the Original authority with direction that they should adopt only such figures of the amount of consideration received by the appellant which is towards providing service reflected in the document and should not adopt any figures which are not supported by documentary evidence. Further, we direct that the service tax deposited by the appellant durin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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