Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2019 (12) TMI 647

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... itation in accepting the contention of the Appellant that Service Tax has to be paid on the basis of the amount received during that particular period. This is clear from the Trade Notice dated 3 January 1997. Though in the reply submitted by the Appellant and in the written submissions that were filed during the course of personal hearing, the Appellant had submitted that Service Tax had been .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ce Tax has been confirmed with penalty and interest. 2. The issue involved in this appeal is as to whether Service Tax liability is to be discharged on the amount actually received by the Appellant or on the amount shown in the trial balance sheet. According to the Appellant, the show cause notice was issued on the basis of an audit conducted on 26 August 2010 in which figures shown .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... x has to be paid on the basis of the amount received during that particular period. This is clear from the Trade Notice dated 3 January 1997 of which the relevant portion is reproduced below: I.ISSUE Difference between billed amount and amount actually collected I has been represented that there are difference between the amount of service tax to be collected (base .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ation of the telephone bills which would automatically mean reconciliation of service tax. 5. Though in the reply submitted by the Appellant and in the written submissions that were filed during the course of personal hearing, the Appellant had submitted that Service Tax had been paid on the amount actually received by the Appellant during the period but it will be appropriate to r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ferably within three weeks. For this purpose, the Appellant shall appear before the Commissioner on 2 December 2019 with the relevant documents. The Commissioner shall take a decision in the next two weeks. The impugned order is, accordingly, set aside and the appeal is allowed to the extent indicated above. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates