TaxTMI 
TaxTMI 
2019 (9) TMI 1516
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....of Service Tax during the period 2009-10 to 2012-13. The adjudicating authority confirmed the demand of Service Tax amounting to Rs. 7,76,134/- for the period from 2009-10 to 2012-13 along with applicable interest and imposed a penalty of equal amount under section 78 of the Finance Act, 1994. The adjudicating authority also ordered for appropriation of Rs. 1,96,614/- paid by the appellant assessee in this regard. The demand of Service Tax to the tune of Rs. 13,32,820/- has been dropped by the adjudicating authority. On appeal, the lower appellate authority upheld the adjudication order and dismissed the appeal before him. Hence, the present appeal before the Tribunal. 2. The learned Chartered Accountant appearing on behalf of the appellan....
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....Service Tax from parties who had been disputing the levy from beginning. 4. Other issues. In the light of the above-mentioned facts, it was submitted that the method of arriving at the liability of Service Tax to the tune of Rs. 7,76,134/- as given in the audit observation and further confirmed in the show cause notice had to be reviewed since the reason for difference between the amount recorded in the audited books of accounts and the ST-3 returns filed for the concerned period was attributable to the issues detailed hereinabove and that the same was common to all the years under consideration. 3. It was further submitted before the adjudicating authority that the Appellant had been trying to reconcile the figures as given in the audi....
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....bad-debts was duly filed by the Appellant and was also clarified before the adjudicating authority that the bad-debts written off during the Financial Year 2011- 12 and 2012-13 actually pertained to the amounts receivable for the services rendered during the period from 2007 to March 2011 i.e. the period prior to 01.04.2011 being the date from which the liability to pay Service Tax was shifted to accrual basis from erstwhile cash basis. Moreover, the copy of audited accounts reflecting the said bad-debts along with the copy of the CA certificates certifying the said bad-debts and the party ledgers were also submitted before the adjudicating authority. It was vehemently argued by the learned Chartered Accountant that when the liability under....
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....se on amounts which have not at all been received by the Appellant and therefore has been written off as bad-debts subsequently on account of such nonrealization since as already stated, the event of payment of Service Tax upto 31.03.2011 was on the basis of actual realization of amounts towards the cost of taxable services. 8. I also observe that the actual amount written off as bad-debts during the period 2011-12 is Rs. 28,07,404/- out of which Rs. 25,69,660/- pertains to the unrealized consideration for rendition of taxable services during the period falling before 01.04.2011 and the balance amount of Rs. 2,37,744/- pertained to the services rendered during the Financial Year 2011-12 in view of which the same has not been claimed for re....