Custom, Excise & Service Tax Tribunal
M/S Narayan Associates vs Commissioner (Appeals), Central ... on 21 March, 2018
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ~~~~~ Appeal No : ST/10437/2018 (Arising out of OIA No. VAD-EXCUS-001-APP-319-2017-18 dated 18.08.2017 passed by Commissioner (Appeals), Central Excise & CGST-Vadodara) M/s Narayan Associates : Appellant (s) Vs Commissioner (Appeals), Central Excise & CGST-Vadodara: Respondent (s)
Represented by:
For Appellant (s) : None For Respondent (s): Shri S. K. Shukla, AR CORAM :
Dr. D. M. Misra, Hon'ble Member (Judicial) Date of Hearing/Decision: 21.03.2018 ORDER No. A/10569 / 2018 Per : Dr. D. M. Misra None present for the appellant. Heard the Ld. AR for the Revenue.
2. This is an appeal filed against the order-in-appeal No. VAD-EXCUS-001-APP-319-2017-18 dated 18.08.2017 passed by Commissioner (Appeals), Central Excise & CGST-Vadodara.
3. The short issue involved in the present Appeal is: whether the appellant had short paid service tax of Rs. 2,44,017/- during the period 2011-12.
4. It is the claim of the appellant that on a comparison of the Audited Balance Sheet and periodical ST-3 returns filed with the department, it is alleged that as per balance sheet, the gross receipt was Rs. 3,78,88,120/- on which the service tax payable amount was Rs. 39,02,476/-, whereas in the returns, the appellant had paid Rs. 36,58,459/- resulting into short payment of Rs. 2,44,017/-. It is their contention that a part of the said amount i.e. Rs. 1,86,262/- is attributable to the provision of Rs. 18,08,368/- made in the books of accounts in the Financial Year 2011-12, for which the bills were raised in the subsequent Financial Year 2012-13, and accordingly service tax amount was paid in 2012-13. The remaining amount has not been disputed by them.
5. Ld. AR for the Revenue submits that since the issue was not raised before the Adjudicating Authority, therefore, it could not be verified.
6. I find that the appellant had categorically claimed that out of the total short payment of Rs. 2,44,017/- an amount of Rs.1,86,262/- has been paid in the Financial Year 2012-13, as provision was only made in the year 2011-12, whereas bills were raised subsequent year 2012-13. This fact needs to be verified by the Adjudicating Authority and the re-determination of the liability be carried out accordingly. In the result, the impugned order is set-aside and the appeal is remanded to the Adjudicating Authority to verify the facts in the light of the above observation. Appeal is allowed by way of remand.
(Dictated and pronounced in the open Court) (D. M. Misra) Member (Judicial) G.Y. 3 Appeal No. ST/10437/2018