9911796707
TMI Blog2024 (1) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. 2. Brief facts of the Appellant's case, as revealed from the appeal memo and other related documents, is that Appellant has been engaged in activities like production of film, trading of its copyrights for telecasting through world satellite including T.V. serial rights and theatrical distribution and post production of studio services etc. and it has registered itself under Programme Producer Service, Business Auxiliary Service taxable under Reverse Charge Mechanism as well as for other services like renting cabs, manpower recruitment supplier etc. Investigation by Anti-Evasion team Service Tax-II Mumbai Commissionerate was conducted and the Appellant was found to have made short payment of Service Tax amounting to Rs.3,19,52,588 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was paid in the preceding year and this being an accounting error is remediable. He further submitted that in compliance to the direction issued by this Bench, Chartered Accountant's certificate has also been furnished by the Appellant and same has been verified by the Respondent-Department that would further substantiate the stand of the Appellant that Service Tax in advance was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently in the returns filed for subsequent period and, therefore, no duty liability survives to conform the demand with interest and penalty . 4. In response to such submissions Learned Authorised Representative Shri S. B. P. Sinha AR, for the Respondent-Department argued in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000/- and Rs.54,37,879/- in April and September 2015 respectively as well as to the non-mentioning of advance of Rs.25,26,600/- received in Financial year 2015-16 that was supposed to be reflected in Financial Year 2015-16 but was reflected as income realization from operations in the Financial Year 2016-17, even though Service Tax was discharged in 2015-16 (Para I and J). This being the statement of accounting, irregularity committed inadvertently/ mistakenly by the Appellant, which is noted by a Chartered Accountant in his certificate, a person recognized and licensed by the institute of Chartered Accountant, a statutory body of Government of India, I have got no hesitation to take the same as expert's opinion which is having its evidenci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged, though without a proper intimation. 7. This being the fact on record and having regard to the rules that enable adjustment of advance payment of tax against subsequent dues, I have got no hesitation to hold that Appellant had discharged the duty liability but only failed to record the same in the ST-3 Returns, apparently for the reason that it had filled the returns subsequently upon payment of late fee of Rs.20,000/-, which was also confirmed by the Commissioner and that remained unchallenged in this appeal. Hence the order, THE ORDER 8. The appeal is allowed in part and the order passed by the Commissioner in Order-in-Original No. MUM/CGST/MW/COMMR/Rose Audio/18/2020-21 vide order dated 22.01.2021 passed by the Commissioner of CGS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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