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2019 (12) TMI 647
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....BER (TECHNICAL) Mr. Himanshu Khemuka, Advocate for the Appellant Mr. P. Juneja, Authorised Representative for the Respondent ORDER JUSTICE DILIP GUPTA This Appeal seeks the quashing of the order dated 15 October 2013 passed by the Commissioner of Customs, Central Excise and Service Tax, Indore ^the Commissioner by which the demand of Service Tax has been confirmed with penalty and i....
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....missioner has in the impugned order observed that the Appellant has not been able to submit a reconciliation statement and even the certificate issued by the Chartered Accountant on 20 September 2013 does not explain the position. 4. There is no hesitation in accepting the contention of the Appellant that Service Tax has to be paid on the basis of the amount received during that particular peri....
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....lephone bills received during the month rather than billed. Department may not insists at this stage for reconciliation of the figures of such service tax billed and service tax collected and may place reliance on the financial control system of Telecom Department for the reconciliation of the telephone bills which would automatically mean reconciliation of service tax." 5. Though in the reply ....