TMI Blog2019 (4) TMI 1965X X X X Extracts X X X X X X X X Extracts X X X X ..... m, owing to the reason that the payments were made by the appellant during the course of filing of appeal before the Tribunal and not at the adjudication stage. The matter should be remanded to the original authority for verification of the payment particulars made by the appellant - Appeal allowed by way of remand. - Service Tax Miscellaneous Application No. 86781 of 2018 in Service Tax Appeal No. 85861-85862 of 2015 - FINAL ORDER NO. A/87626-87627/2019 - Dated:- 11-4-2019 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri Anil Mishra, Advocate for the Appellant Shri Roopam Kapoor, Authorized Representative for the Respondent ORDER The applicant-appellant has filed the miscel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds for hearing and disposal of the appeal. 2. In this case, the Ld. adjudicating authority has confirmed service tax demand of ₹ 77,12,935/- ₹ 29,90,288/- along with interest, as proposed for recovery in the SCNs dated 19.09.2008 and 22.10.2008. Besides, the impugned order also imposed penalties under Section 76, 77 and 78 of the Finance Act, 1994 on the appellant. The adjudged demands were confirmed on the ground that cable subscription charges collected from the cable operators are taxable under the category of Business Auxiliary Service and thus, appellant was liable for payment of service tax under such category of taxable service. 3. The Ld. Advocate appearing for the appellant submitted that the service tax liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chartered Accountant firm. However, the payment particulars reflected in such statement has not been considered by the Ld. Adjudicating Authority in the impugned order passed by him, owing to the reason that the payments were made by the appellant during the course of filing of appeal before the Tribunal and not at the adjudication stage. Thus, we are of the considered view that the matter should be remanded to the original authority for verification of the payment particulars made by the appellant. Further, the original authority should also examine the limitation aspect, as claimed by the appellant and for that purpose, should examine the above judgments and the CBEC circular relied upon by the appellant. 7. In view of above, the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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