2016 (3) TMI 202

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sand Seven Hundred and Five Only) and order recovery of the same from M/s. SAMPL Communications Pvt. Ltd. under Section 73 of the Finance act, 1994 as amended. 2. I hereby confirm the demand of Service Tax of Rs. 2,76,047/- (Rs. Two Lakh Seventy Six Thousand Forty Seven only) against wrongly utilized Cenvat Credit and order recovery of the same under Rule 14 of CENVAT Credit Rules, 2004 read with Section 73 of the Finance Act, 1994 as amended. 3. I hereby order for charging and recovery of interest of Rs. 11,729/- on the delayed payments from M/s. SAMPL Communications Pvt. Ltd under Section 75 of Finance Act, 1994 as amended and appropriate Rs. 11,729/- already deposited by them. 4. I hereby order for charging int....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t has contended that this demand arises on the ground that the appellant provided the exempted service during the period October, 2007 to March 2008. But, during the said period, it had not provided any exempted service and it was by mistake that Rs. 94,953/- was shown in the column meant for exempted service in ST-3 return and this mistake happened because the accountant thought that as this amount had not been received from the service recipient namely, M/s. Indra Gandhi Employee State Insurance Hospital, it should be mentioned in that column as no service tax was paid on that amount on account of non-receipt of the same. The appellant stated that it duly submitted certificate from M/s. Indra Gandhi Employee State Insurance Hospital to th....