TMI Blog2018 (12) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... the grounds agitated before this Tribunal - appeal allowed by way of remand. - S.T. Appeal No.289/09 & CO-7/10 - FO/A/76975/2018 - Dated:- 16-11-2018 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri A. Roy, Supdt. (AR) for the Revenue None for the Respondent (s) ORDER Per Bench : The present appeal is filed by the Revenue against the Order-in- Original No.20/Commissioner/ST/Kol./2009-10 dated 09.09.2009. 2. The respondent provided taxable services, namely, (i) erection, commissioning installation, (ii) consulting engineer and received Goods Transport Agency (GTA) service but disclosed to the department much lower taxable value for computation of service tax for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccountant, received by them for providing/receiving taxable services. In terms of Rule 6 (1)(ii) of Service Tax Rules, 1994, service tax is payable on the amount received. So, in absence of details of source in the show-cause notice, adjudicating authority accepted the value of taxable service provided/received by the assessee shown in the statement submitted by the assessee on 12.08.2009. Accordingly, out of demanded amount of service tax of ₹ 84,39,406/-and Education Cess of ₹ 2,70,040/- an amount of ₹ 32,92,381/- of service tax including Education cess was confirmed under Section 73(2) of the Act invoking longer period of limitation. Interest on the total liability of ₹ 86,63,475/- for the period from 01.07.2003 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that the Revenue has pointed out serious mistake committed by the Adjudicating Authority in arriving at the demand for service tax in this order. The levy of service tax was required to be paid on receipt basis during the period under dispute. But it is seen that the adjudicating authority has not computed the correct service tax liability, but has gone by the submissions on calculation furnished by the Revenue. A few issues have been highlighted by the Revenue in terms of non-payment of GTA service and non-imposition of penalty under Section 76 of the Finance Act, 1994. 7. We are of the view that the impugned order merits to be set aside and the matter remanded to the adjudicating authority to pass a detailed order after taking ..... X X X X Extracts X X X X X X X X Extracts X X X X
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