2011 (7) TMI 335

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....of Rs.84,425/- being the service tax payable for the period from October 2004 to March 2005 with interest has been demanded and penalties have been imposed under Section 76 & Section 77 of Finance Act, 1994 on the ground that the appellants did not pay the service tax on the amounts received by them properly.   2. The learned advocate on behalf of the appellants submits that appellant had ....

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....eir books of account from the duty demanded since the same could have been utilized for payment of service tax which has also been denied. While fairly admitting that appellant could not produce the reconciliation statement before the original adjudicating authority and other aspects also were not properly submitted at the original adjudication stage, he submits that appellants should be given ano....

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....ce tax separately. The obvious conclusion in such a situation would be that the service tax amount is not included in the value of services rendered shown in the return. However, he fairly agrees that appellant can be given another opportunity to present their case and reconciliation statement before the original adjudicating authority.   From the submissions made above it is quite clear t....