2014 (10) TMI 601

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...., Authorized Representative, for the Respondent. ORDER The impugned adjudication order confirmed levy of service tax, on account of short remittance of Rs. 67,47,596/- and education cess of Rs. 53,659/-, apart from penalty as specified, due for the period October 2006 to March 2007. Proceedings were initiated by a show cause notice dated 4-6-2008 culminating in the adjudication order dated 30-11....

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....cerned, the Authority rejected the claim for availing the benefit of this deposit on the ground that the assessee had filed only a photocopy of the internet banking challan dated 31-3-2008 without attestation; that though the amount is stated have to be deposited on 31-3-2008, prior to issuance of the show cause notice dated 4-6-2008, the said payment was adverted to in the show cause notice; that....

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....ths, there cannot be appropriation of the excess service tax deposit. Of this prima facie premise, the relevant provisions of Rule 6 may perhaps have to be interpreted by directory and not mandatory. 3. In so far as the demand of Rs. 58,36,314/- relatable to services provided to M/s. HCL Infinite, it is incumbent upon the Adjudicating Authority to verify the records to ascertain whether the ....