TaxTMI 
TaxTMI 
2019 (2) TMI 315
X X X X Extracts X X X X
X X X X Extracts X X X X
.... wherein, following questions of law have been framed:- "1. Whether the Hon'ble CESTAT is correct in holding that in the facts & circumstances of the case there is no case of short payment of tax payable and/or under reporting of tax payable in the returns filed by the assessee, even though the party did not get themeselvwes registered under the category of "real estate agent" services, did not file ST-3 returns and also did not pay the service tax to the Government Exchequer collected by them from their clients from 2006-2007? 2. Whether the Hon'ble CESTAT is correct in allowing benefit of CENVAT credit/wrong calculation of tax amounting to Rs. 22,50,072/- without going into the facts of the case and is perverse? 3. Whether e....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gistered for service tax, but for 'Real Estate Agent Service', it has neither obtained registration, nor has paid the service tax under the said category. The period in dispute is from 2006-07 to September, 2011. In response to the show cause notice, a detailed reply was submitted by the respondent - assessee and it was alleged that the payment of service tax, being created only on the basis of assumptions and presumptions, there is no evidence that the respondent - assessee has received payment on account of Real Estate Agent Service. It was further submitted that the respondent - assessee had already paid the amount of tax; in other words, it has duly discharged its liability for service tax, and in view of Master Circular No. 97....