2014 (3) TMI 1125

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....been demanded on the ground that the appellants have provided Information Technology Software Service. In addition to that Rs. 5,79,031/- has been demanded as interest on the ground that the appellants had paid service tax belatedly. 2. Heard both the sides. After hearing both the sides and considering the submissions, it was concluded that it would be appropriate to remand the matter at this stage itself for fresh consideration. Accordingly the requirement of pre-deposit is waived and appeal itself is taken up for final decision. 3. As regards Management, Maintenance or Repair Service (MMR), the learned advocate that the applicable service tax had already been discharged on consideration attributable to taxable service. It was also s....

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....ace of records. The taxable value taken for the purpose of computing the service tax demand as per the show-cause notice is incorrect. We find that as submitted by the learned counsel, in respect of the year 2010-11, according to the Commissioner's order, the total taxable value as per ST-3 was only Rs. 61,95,455/- whereas according to the appellant, the actual taxable value as per ST-3 returns which can be easily verified is Rs. 4,89,15,455/-. We feel that such a difference when it is claimed, should be verified and dealt with which has not been done. It was also submitted that service tax rate applied in the show-cause notice was also incorrect. Further the interest demanded on delayed payment is also not correct since there was no detail....