TaxTMI 
TaxTMI 
2019 (8) TMI 1370
X X X X Extracts X X X X
X X X X Extracts X X X X
....(Technical) For The Appellant : Shri Kapil Vaish (C.A.) For The Respondent : Shri Rajeev Ranjan (Addl. Commr.) AR ORDER Per: Anil Choudhary The issue in this appeal as to whether the appellant is rightly charged to service on (i) the amount of discount allowed to its customers. (ii) On the ground of inadvertent credit in its books of account. (iii) Whether the appellant is liable to....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Commissioner have observed that the appellant have not submitted any evidence such as bills, etc., to indicate that these discount pertains to customers who availed services. We find that Revenue have not brought any evidence on record to disbelieve the books of account of the appellant. We find that the auditor of the appellant, by certificate dated 11th November, 2014, have certified that the a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd services which were provided by the appellant through them, from their client/principal. The service tax was further deposited with the Central Government. We find that learned Commissioner relied upon the Circular dated 23/08/2007 in confirming the demand of service tax. This issue, we find is decided by Hon'ble Patna High Court in the case of Hindustan Dorr Oliver Pvt. Ltd. vs. State of Bihar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n the amount of credit Rs. 17,99,839/- made inadvertently in the books of account. It has been demonstrated that in the service receipt account, the accountant inadvertently made two journal entries on date 31st March, 2011, for making adjustment of "Cenvat credit adjustment". Thus it is evident that the said credits, which have inflated the service receipt amount, are not actually the amounts pur....