TMI Blog2018 (12) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER By this appeal, the assessee is disputing the service tax liability levied by the adjudicating authority as upheld by the Commissioner of G.S.T. Central Excise (Appeals), Coimbatore, vide impugned Order-in-Appeal No. 27/2018 dated 19.01.2018. The period of dispute relates to 2012-13 and 2013-14 (up to June 2014). 2.1 The assessee was Show Caused vide Notice dated 31.05.2016 inter alia alleging that its taxable turnover for the year 2012-13 being less than ₹ 50,00,000/- was liable to pay service tax on or before the due date as per Rule 6 of the Service Tax Rules ( STR for short), 1994 on receipt basis; that the assessee had crossed the exemption limit of ₹ 50,00,000/- in the month of July 2013, but had not paid s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the service tax paid after June 2014 to the extent of ₹ 1,11,125/-,etc. 2.3 The adjudicating authority vide Order-in-Original dated 31.03.2017 determined the service tax liability at ₹ 4,06,181/-. After considering the contentions of the assessee and also after giving due credit wherever legally permitted, demanded service tax of ₹ 2,89,198/- along with appropriate interest on this amount apart from penalty under Sections 77 and 78 of the Finance Act, 1994. The assessee s prayer having been rejected by the first appellate authority, the assessee has filed this appeal. 3. Today when the matter came up for hearing, Ld. Consultant Shri. M. Saravanan appeared on behalf of the assessee-appellant while Ld. AC (AR) Shri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of M/s. Deva Knitwears, Tirupur Vs. Commissioner of G.S.T. Central Excise, Coimbatore vide Final Order No. 42514/2018 dated 01.10.2018 to contend that this case supports his contentions. Ld. Consultant has also contended that as against the cancelled invoices, service tax on three invoices amounting to ₹ 25,307/- was payable on receipt basis as the services were rendered prior to July 2013 which requires verification. With regard to service tax paid after 2014 also, the adjudicating authority shall verify the same and if found correct and permissible, shall give due credit. 7. On an overall consideration of the discussions made above and also considering the plea of the assessee, I am of the considered view that the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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