TaxTMI 
TaxTMI 
2019 (9) TMI 74
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....at he did not find any infirmity in the order dated 25 May, 2014 passed by the Deputy Commissioner, Central Excise & Service Tax Division, Jabalpur. 2. The proceedings against the Appellant were initiated by issuance of a Show Cause Notice dated September, 2012 (the exact date has not been mentioned in the Show Cause Notice). The important paragraphs containing the reason for issuance of the Show Cause Notice are reproduced below: 2. On scrutiny of ST-3 returns (ANNEXURE-F) and challans (ANNEXURE-G) vis-à-vis P&l. A/c and ledgers (ANNEXURE-H) of the party for the year 2007-08 produced before the audit, it was noticed that the party have received taxable amount of Rs. 3,37,65,015/- during 2007-08. However, on perusal of ST....
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....g of the fact from the department." 4. A reply was filed by the Appellant to the aforesaid Show Cause Notice and from the Order-in-Original it clearly transpires that when the authorised signatory of the party appeared for personal hearing on 28 December, 2012 before the Deputy Commissioner, it was pointed out that it would be clear from the letter dated 24 December, 2012 submitted by the Appellant in reply to the Show Cause Notice that they had already paid the tax demanded by two challans. The relevant paragraph of the Order is reproduced below: "8. Party failed to submit reply to the notice within the time stipulated therein. In the interest of principal of natural justice, opportunity of personal hearing was granted to the p....
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.... these are not acceptable for discharge of service tax demanded vide the impugned SCN." 7. The Appellant filed an appeal before the Commissioner (Appeals) to assail the aforesaid order dated 28 May, 2014. One of the ground raised by the Appellant before the Commissioner (Appeals), which has also been summarised by the Commissioner (Appeals), is as follows : "That the appellant reiterates the grounds raised before the Commissioner, which are summarized as under: 1. Statement for Loading & Transportation of Coal from Baiga OCM Face to Burhar Siding for the period from 03.10.2007 to 28.02.2008. MONTH TRANSPORTATION LOADING TOTAL October-07 204645.00 108177.00 312822.00 November-07 222183.00 ....
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....use Notice and the summary is reproduced below: "Financial summary Period 2007-08 Loading Transportation Total Taxable - value as per Annexure-E to SCN 1,08,03,792 2,29,61,223 3,37,65,015 Less: Amount billed for the March, 2008 covered under SCN dated 20.02.2013 (subject matter of Appeal No. ST/51155/2017) (23,14,052) (50,98,394) (74,12,446) Balance Taxable Value on accrual basis (A) 84,89,740 1,78,62,829 2,63,52,569 Actual Receipts upon which tax is paid in ST-3 Returns (B) - - 2,49,25,158 Balance receipts for the period 2007-08 received in month of April, 2008 and ST is discharged. (C= A-B) 4,93,617 9,33,794 14,27,411 (Note-1) Service Tax demand @12....
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....ervice Tax liability on the basis of the data maintained in the ledger on accrual basis and prior to that it was open to an assessee to discharge the Service Tax liability on receipt basis. It is for this reason that the Service Tax liability for an amount of Rs. 14,27,411/- was discharged in April 2008 when the amount was actually received by the Appellant and in support of his submission the learned Chartered Accountant has placed reliance upon the certificate given by the Chartered Accountant, that mentions that the aforesaid amount was received by the Appellant in April 2008 and the Service Tax liability was discharged by the Appellant in April, 2008 through the two challans dated 29 April 2008 and 29 April 2008. 13. Learned Authoris....