2018 (9) TMI 1988

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....re. The NCSM is recognized as a Scientific and Industrial Research Organization by the Government of India, Ministry of Science & Technology. Show-cause notice dated 16.10.2012 was issued alleging discrepancies in figures as per financial records with that of figures mentioned in ST-3 Returns for the period from April, 2007 to March, 2011. The Adjudicating Authority confirmed differential amount of service tax amounting to Rs. 7,89,336/- along with interest and imposed penalty of equal amount under Section 78 of the Finance Act, 1994. On Appeal, the Commissioner (Appeals) upheld the adjudication order. Hence the present appeal before the Tribunal. 2. The ld.Counsel appearing on behalf of the appellant, submits that there was no occasion ....

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....iation statement of their service tax liability for the disputed period along with written submissions at the time of hearing of the appeal. The same are reproduced below : 3. The ld.D.R. for the Revenue reiterates the order of the lower authorities. 4. Heard both sides and perused the appeal records. 5. I find that the appellant assessee have been complying with the statutory provisions by paying the service tax and filing ST-3 Returns. Show-cause notice was issued alleging discrepancies in the figures as shown in the ST-3 Returns with that of financial statement of the appellant during the period from 2007-08 to 2010-11. It is noticed from the reconciliation statement submitted that some amount of money received towards booking, ....

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....udicating authority. (Operative part of the order was pronounced in the open court on 07.09.2018 ) ============= Document 1 TABLE-A Science City J.B.S. Haldane Avenue, Kolkata-700046. Reconciliation of taxable amount on renting of immovable property calculated by Department and the Appellant Financial year Gross receipt on renting as calculated by Department (Including advances) Dishonour of Cheque Less: Less: Amount refunded to the client Less: Differential value(other) Add: Advance license fees Gross receipt as per assessee(including advance) upto Sept 2008 (inclusive of tax) Science City Science City 2007-08 2008-09 2010-11 15,469,586.00 18,685,499.00 20,829,006.00....