https://www.taxtmi.com/caselaws?id=282750 Where the record does not permit verification of whether service tax on the disputed amount was subsequently discharged, the question of short payment cannot be finally determined without factual inquiry. The proper course is remand to the Original Adjudicating Authority to verify subsequent payment and, if required, reconsider the consequential interest issue. The impugned order was set aside and the matter was sent back for limited verification rather than a final ruling on tax liability. en-us Fri, 15 Feb 2019 00:00:00 +0530 Wed, 21 Aug 2019 20:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282750 Where the record does not permit verification of whether service tax on the disputed amount was subsequently discharged, the question of short payment cannot be finally determined without factual inquiry. The proper course is remand to the Original Adjudicating Authority to verify subsequent payment and, if required, reconsider the consequential interest issue. The impugned order was set aside and the matter was sent back for limited verification rather than a final ruling on tax liability. Case-Laws Service Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282750