2020 (1) TMI 804

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....ND HON'BLE SHRI BIJAY KUMAR, MEMBER(TECHNICAL) Shri Arijit Chakraborty, Advocate for the Appellant (s) Shri A. Roy, Authorized Representative for the Respondent (s) ORDER S.K. MOHANTY : Briefly stated, the facts of the case are that as the recipient of taxable service, the appellant was liable to pay Service Tax under Reverse Charge mechanism. During the course of audit for the rele....

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....d order dated 23.03.2017, in upholding the order of the original authority. Hence, the appellant has preferred this appeal before the Tribunal. 2. Learned Advocate appearing on behalf of the appellant at the outset submits that the appellant is not contesting the adjudged Service Tax and interest demand confirmed against it. However, he submits that since based on the records maintained by the ....

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.... sustained. 3. On the other hand, learned Authorized Representative appearing on behalf of the Revenue reiterates the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. It is an admitted fact on record that based on the books of accounts maintained by the appellant, the audit wing of the Service Tax department had observed the discrepancy of non-payme....