2014 (12) TMI 1042

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....t :- C. Manickam For The Appellant :- Ganesh Haavanur ORDER B.S.V. Murthy, Technical Member - The appellant is engaged in providing taxable services such as Port Service, Goods Transport Agency Service as a recipient of service. Appellants had paid service tax for the period from October 2011 to March 2012 and filed the first Service Tax Return on 25.04.2012. The value of taxable service ....

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....rder which is reproduced below for better appreciation: "13. Upon verification of the payment particulars submitted by the assessee, it is noticed that the assesses have paid total service tax amount of Rs. 36,86,92,427/- on the value of taxable service of Rs. 357,95,38,112/- for the period October 2011 to March 2012 and filed revised ST-3 return on 22.07.2012. Further it is also noticed that t....

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....n nor in their reply to the notice." The reproduced paragraph above would show that the Commissioner seems to have come to the conclusion that appellant has to pay the service tax on the amount shown as consideration received In the first return and not as per revised return in view of the fact that the assessee had neither made any remark in this regard in their revised return nor in their rep....

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....ssion and we do not agree with this view. This is because the rule itself does not require any reason to be given while filing the revised return. In fact it is not required since the assessing officer has power to scrutinize the report and call for records and documents in case he has any doubts or needs any clarification. Therefore when a revised return is filed, the proper course would have bee....