2018 (12) TMI 868

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....nly, to the Government account of the service tax after deducting the service tax paid by the appellant to the other air travel agents. Similar procedure has been observed by the Department to have been adopted by the appellant in relation to services regarding getting the viz as despite the fact that the entire tax collected was required to be paid and the appellant could have availed the cenvat credit. In view of this observations the SCN No. 3713 dated 18.08.2015 was served upon the appellant proposing the recovery of service tax amounting to Rs. 2,75,273/- as being allegedly short paid alongwith the interest at appropriate rate and the proportionate penalty. The said proposal was confirmed as such vide the Order of original adjudicating....

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....harged by them alongwith the details of commission/ consideration received for using the Central Reservation System for the impugned period. The said information was required in particular format as mentioned in the said letter and was accordingly provided vide letter of appellant dated 21.04.2015. It is further submitted that since there was no column in the said format about mentioning the details of tax paid, that the factum of the discharge of appellants liability even for the disputed period was not mentioned in the said letter. However, the returns were also being filed properly in due time frame. The SCN as well as the authorities below have failed to consider the aforesaid submission of the appellant. All the relevant documents with....

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....ere is no infirmity in the Order. Period of Appeal has already expired. The Order has attained finality with respect to the demand dropped. 7. Now coming to the demand confirmed, I observe that the appellant is contesting the same on the plea that for the disputed period there was the confusion about the amount of the impugned tax liability. The same has now been clarified to be that of the assesse, in furtherance of TRU letter dated 29.02.2016. It is apparent from record that the same has already been paid by the appellant in due time at the appropriate rate and the requisite returns have also been regularly filed. All these documents have been provided to the authorities below but still the amount of Rs. 1,11,415/- has been confirmed. ....