2018 (10) TMI 834

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....ment of service tax on the taxable service is the subject matter of present dispute. There was confusion with regard to discharge of appropriate service tax liability by the appellant during the disputed period. The department contended that the appellant had short paid service tax amount as against the statutory liability required to be discharged. On the contrary, the appellant contended that it....

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....g submission of the documents by the appellant for scrutiny by the departmental officers. However, the authorities below have confirmed the adjudged demand on the sole ground that no documentary evidences were produced, in support of claim of actual discharge of the service tax liability. Such finding of the authorities below are contrary to the contents of the letter dated 21.08.2014 of both the ....