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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
VICE-PRESIDENT, SMT. JYOTI BALASUNDARAM
Vijaya Cables -Appellant
Versus
Commissioner of Central Excise, Coimbatore -Respondent
FINAL ORDER NO. 722 OF 2010 APPEAL NO. ST/321 OF 2009
Decided On : 01-07-2010
P. Sivaraman,T.H. Rao
1. The appellants herein contest the demand of service tax of Rs. 59,183 on the ground that the realised amount on which tax has been levied was not as adopted by the department but much less, as seen from the fact that the amounts were ‘receivables’, as recorded in the balance sheet. They submit that the tax liability has already been discharged by them and that no additional tax demand should arise.
2. I have heard both sides. I find that for arriving at a decision on the service tax liability, the assessees had already written to the department enclosing copies of the statement of accounts. On a perusal of the same, I find that certain amounts have been shown as ‘receivable’ by the assessees which means that the entire amounts have not been collected by them. Interest of justice requires that the case be remitted to the adjudicating authority for consideration of the assessee’s submission that the amount collected was much less than the figure adopted by the department so as to arrive at the service tax liability, if any. The question of penal action against the assessees is also to be considered afresh after working out tax liability. The impugned order is set aside and the appeal is allowed by way of remand.
