2018 (6) TMI 590

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....ed the accounts of the appellant for the period 2006-07, 2012-13. 2. Even though the appellant was entitled to exemption under Notification No. 11/2010-ST dated 27/02/2010 as well as the succeeding notifications, the appellant was collecting Service Tax on the above service but not depositing the same to the Government. 3. The appellant subsequently paid the Service Tax amounting to Rs. 48,45,734/-, already collected by them through various Chalans but the tax was remitted under the wrong tax head. Instead of depositing the same under the category of "Consulting Engineering Service", the tax was under the "Technical Inspection and Certification Agency Service". 4. Subsequently, it appeared that the total amount of Service Tax colle....

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....Tax paid by the appellant will need to be verified. For this purpose, he has no objection to the issue being remanded back to the Adjudicating Authority. 9. After hearing both sides and perusal of record we find that the appellant is not liable to payment of Service Tax since the activity stands exempted by various notifications during disputed period. However, the Service Tax has been recovered by the appellant and hence the same is required to be deposited into the Government account. There appears to be confusion about the total amount of Service Tax recovered by the appellant and credited to the Government subsequently. The appellant also have paid under the wrong head which was not taken cognizance by the Adjudicating Authority. ....