2019 (8) TMI 760

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....f "Business Auxiliary Service" i.e. recovery of cash and cheques from the personal loan customers of the ICICI Bank. They are registered under Service Tax for providing taxable service of "Business Auxiliary Service". Investigation conducted by DGCEI against the appellant revealed that the appellant is not regular in discharging their service tax liability and accordingly after following the principles of natural justice, the original authority confirmed the demand of Rs. 5,12,045/- (Rupees Five Lakhs Twelve Thousand and Forty Five only) for the period January 2013 to March 2014. Aggrieved by the said order, appellant filed appeal before the Commissioner who rejected the same. 2. Heard both the parties and perused the records. 3. Lear....

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.... calculation given in the table annexed with the appeal. He has further prayed that his service tax liability should be recomputed and the excess service tax paid by him needs to be adjusted against the interest payable on delay in payment of service tax. 4. On the other hand the learned AR defended the impugned order and submitted that the appellant has also defaulted in payment of service tax for the earlier period and during the year 2012 he has opted for VCES Scheme. He further submitted that the appellant has collected the service tax and has not paid the same. Therefore, he is not entitled to any benefit under Section 80 of the Finance Act, 1994. In support of his submission, he relied upon the following decisions: a. Keta....