TMI Blog2018 (11) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri N.K. Bharath Kumar, Consultant For the Appellant Shri K. Veerabhadra Reddy, ADC (AR) For the Respondent ORDER Per Shri Madhu Mohan Damodhar Appellants are a proprietary concern engaged in providing Video Tape Production and Programme Production Service for Television channels. Pursuant to an audit by the departmental officers, it appeared that the proprietor of appellant is running programme production units in three more names in the same premises. It appeared from scrutiny of some invoices that appellant had been charging over and above service charges from 2003 onwards. It also appeared from the taxable value declared in the ST-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The entire value of receipts as available in the financials were adopted for the purposes of SCN without any change. iv) Ld. Consultant drew our attention to para 2.4 of the SCN which confirms that one of the service recipients viz. M/s.Raj Television had inter alia certified that for the period upto 2005-06, the appellant has not charged them any service tax. v) Since the amounts available in the financials are including service tax value, the higher demand has been raised in the SCN and confirmed. Accordingly, the Ld. Consutlant submitted a chart based upon the data now available with them whereby the total service tax liability in respect of video tape production and vehicle hire charges, would be ₹ 23,38,874.71 against S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellants had made a submission before the authority that in most of the bills they had failed to collect service tax, however the actual data as to how much amount was collected as service tax is not made available. The adjudicating authority has also made an observation that actual quantification of the service tax collected and taxable value on which no service tax was collected, are not available on records. 5.2 Viewed in this context, we hold that the appellant should be given one more opportunity to produce all the relevant documents in support of the claim made before this Bench that their actual receipts and payments are in fact much lower than the tax liability worked upon in consequence. So ordered. In such de novo adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
