9911796707
TMI Blog2023 (1) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... d another entity M/s. Trinity Clearing and Shipping Agencies, Chennai to use their CHA license and service registration number in the invoices issued by M/s. Trinity Clearing and Shipping Agencies, Chennai. Thus, the service tax from the customers was collected by M/s. Trinity Clearing and Shipping Agencies, Chennai and transferred to the appellant who in turn deposited the same into the Government account. It was noticed that the appellant did not discharge service tax liability for the period April 2008 to December 2008 though M/s. Trinity Clearing and Shipping Agencies, Chennai had collected the service tax using the appellant's registration number. M/s. Trinity Clearing and Shipping Agencies, Chennai had registered themselves with the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2020 wherein it was stated as under:- "With regard to Rs.6,71,059/- demanded from the assessee for the period from April 2008 to December 2008, the same was paid by M/s. Trinity directly to Government (vide Cheque No. 388751 dated 2.2.2009 for Rs.3,32,075/- for the period from April 2008 to July 2008 and vide Cheque No. 388762 dated 16.2.2009 for Rs.3,38,983/- for the period from August 2008 to December 2008) ledger account of M/s. Trinity is enclosed as proof of payment" 3. The appellant had produced the bank statements showing that an amount of Rs.3,86,829/- was debited from the account of M/s. Trinity Clearing and Shipping Agencies, Chennai towards payment of service tax. The department has admitted that an amount of Rs.3,86,829/- has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in the bank statement that Rs.3,70,308/- was debited for the payment of service tax to the Government, the authorities below confirmed the entire demand. The appellant has now produced the bank statement along with covering letter dated 22.9.2022 showing that the cheque for Rs.3,70,308/- was also collected for payment of service tax. The department is directed to verify the veracity of this bank statement produced by the appellant. Adjourned to 5.1.2023 for report of the department." 5. The learned AR Ms. Anandalakshmi Ganeshram submitted a letter dated 3.1.2023 issued by Deputy Commissioner (Review and Tribunal). In the said letter, it is stated that the disputed amount has been paid as service tax. However, the payment having been ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
