2021 (9) TMI 286

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.... Appellant Shri R. Raja Raman, AC (AR) for the Respondent ORDER The brief facts of the case are that during the course of verification of the accounts of the appellant, it appeared that they have provided services under the category of 'Event management Services' but have not discharged the service tax on such services even though service tax was collected by them from the customers. Show....

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....hey have not filed ST-3 returns during the material time. Against such order, the appellant preferred appeal before the Commissioner (Appeals) who upheld the Order-in-Original and dismissed the appeal filed by the appellant. Hence this appeal. 2. The appellant was represented by its proprietrix Ms. Chithrra. It was argued by her that appellant had taken registration in 2007 and that the allegat....

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....is in regard to service tax liability under the Event Management Service. They had not taken registration for such services. Further, in spite of several chances given, the appellant, did not produce necessary documents to claim input tax credit, if any. He submitted that the impugned order does not require any interference. 4. Heard both sides. 5. The liability to pay service tax on Event M....

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....is submitted by her that they now have the documents for the year 2010-11. Taking note of this request, I am of the view that the matter can be remanded for the limited purpose of looking into the claim of the appellant with regard to input tax credit for the period 2010-2011. In para 8 of the OIA, it is discussed that as per the proviso to Section 28 (1) of the Finance Act, 1994, only 50% of the ....