2017 (12) TMI 1029

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ony, Chartered Accountant - For the Respondent Per: S.S. Garg The present appeal has been filed by the Revenue against the impugned order dt. 31-12-2016/07-02-2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has upheld the Order-in-Original and rejected the appeal of the Revenue. 2.1. Briefly the facts of the present case are that demands of service tax of Rs. 16....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or advance payment of tax as contemplated under the provisions of Rule 6(1A) of the Service Tax Rules, 1994 which was not complied with by the assessee; that as the assessee had not produced the original documents evidencing payment of service tax for the services rendered by them for the period in question, they have suppressed the facts with intend to evade payment of service tax. 2.2. On app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve decided in favour of the assessee on the ground that the assessee has specifically made adjustment of excess payment in the ST3 return and there was intimation to the Department and there was only a procedural lapse and on account of the procedural lapse, the excess amount paid cannot be retained by the Government. 5. On the other hand, the learned consultant for the assessee defended the ad....