2014 (8) TMI 230

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.... For the Appellant : Mr. George Joseph, CA For the Respondent : Mr. A.K. Nigam, Addl. Commissioner (AR) Order Per : B.S.V. MURTHY; There is a delay of 6 days in filing the appeal and the learned CA submitted that the delay occurred because of a mistake on his part. We consider that the delay is required to be condoned and condone the same. 2. According to the learned CA, the entire....

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....e tax and till 2008-09 there was no problem. A portion of the amount which was not received in 2008-09 was received in the subsequent years and it is the submission of the learned CA that amount paid on this demand was appropriated towards 2008-09. In our opinion, this is wrong even though learned CA relied upon several decisions to submit that the payment of service is only after receipt of consi....

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....date and how much has been paid subsequent to the letter. However, prima facie, it emerged that taxes were paid with interest only when pointed out by the department. This is a case where the appellants were aware of their liability to service tax; were charging service tax to their customers. However, when it came to payment of the same to the Government, they did not think is necessary till a le....

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....When an assessee makes a claim that balance sheet is made on accrual basis and service tax demand cannot be on that basis, if the learned Commissioner makes an observation like this, it would prima facie go in favour of the assessee and it would also disable us from determining the correct duty liability. In this case with great reluctance, we have to remand the matter back to the original authori....