TaxTMI 
TaxTMI 
2018 (9) TMI 1517
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....Kalra (CA) For the Respondent : Shri Rajeev Ranjan (Addl. Commr.) AR ORDER PER: ANIL CHOUDHARY The issue in this appeal is whether the show cause notice is maintainable for raising a demand of service tax as short paid. 2. The brief facts are that the appellant is a partnership firm and they are engaged in providing taxable services under the category 'erection and commissioning and....
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....rks contract, as shown in the balance sheet and that was declared in the related ST - 3 returns, and the amount of the service tax return was calculated by Revenue as follows: - Year Amount as per Balance sheet, as contract receipt Outstanding balance as per Debtor's ledger Total amount (2+3) Abatement admissible Assessable Value Service Tax payable Assessable value as decl....
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....the balance sheet/profit and loss account and adding the closing sundry debtors on the balance sheet date. After reducing the turnover as per ST-3 return, thus arrived at service tax short paid amount of Rs. 2,39,48, 184/-. Further penalty was also proposed. 4. The SCN was adjudicated on contest and the learned Commissioner have been pleased to confirm the proposed demand along with equal amount o....
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....d Sundry Debtors in the debit balance, as on the Balance sheet date. These can never be clubbed. It appears the authority issuing the show cause notice - the Commissioner, lacks the basic concept of accounting, thus resulting into misreading of the financial statement and issuing a wholly misconceived and vague show cause notice. We further take notice that Revenue have not found any fault and/or ....