TaxTMI 
TaxTMI 
2014 (1) TMI 1374
X X X X Extracts X X X X
X X X X Extracts X X X X
....llant is acting as DSA on behalf of M/s. SOS Finance, Ahmedabad, in Rajkot. Services are provided by the appellant and thereafter the appellant raises invoices on the principal. Proceedings have been initiated against the appellant on the ground that on verification of records of SOS Finances, Ahmedabad, it was found that they have taken Cenvat credit more than the Service tax actually paid by the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....that they had paid the tax only on the amounts received. I find that if the department has to make out an offence case against the appellant, it is the responsibility of the department to show that appellant had received the amount but did not pay the Service tax by exercising powers available under the statute. If that has not been done, appellant is entitled to claim that he has paid the tax cor....