2010 (4) TMI 186

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....noticed that the respondent has short paid the service tax. Further it appears that on comparison of actual receipts contained in all the ST-3 returns filed with the department, the service provider has willfully suppressed the receipt of the services provided for not paying the service tax. It further appears that certain receipt amounts were shown as receipt in the bank cash ledger on which the service tax appears to have been paid. On asking in this regard, it was stated that the amount in the bank ledger on which no service tax is apparently paid, the respondents receipts are either incoming transfer or loan received by them. The respondents failed to produce any documentary evidence for such loan and it was considered as service tax re....

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....e amount shown in the ST-3 return and the balance sheet, bank book/ledger. 7. I have gone through the impugned orders. Commissioner (Appeals) in impugned order No. OIA No.14/2009(STC)LMR/Commr.(A)/Ahd, dt.28.1.09 has rightly held as under: "8. I find that the main issue of the dispute is difference between the amount shown in ST-3 return and the balance sheet and the bank book/ ledger. Rule 6(1) of the Service Tax Rules, 1944 reads as "The service tax shall be paid "payments are received, towards the value of taxable service". Thus, it is undisputed fact that the service tax is required to be paid on the value of taxable services received. In the present case, the adjudicating authority had proceeded surprisingly on the basis of incom....