2022 (6) TMI 307

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....ng applicable service tax and filing the returns. Show Cause Notice dated 23.10.2013 was issued to propose demand of Rs.4,56,49,523/- alongwith applicable interest and penalty. The Ld. Commissioner vide the impugned Order dated 29.07.2016 has adjudicated the said Show Cause Notice whereby he has confirmed the demand of Rs.9,99,683/- only and dropped the remaining demand of Rs.4,46,49,840/-. The details of demand confirmed and dropped are appearing in a Table Format in Order-in- Original in Page 83 of the Appeal Petition. The Appellant is contesting only the portion of demand of service tax of Rs.5,17,406/- which pertains to the period 2010-11 on account of alleged erroneous adjustments. Interest and penalty in respect of the above demand ar....

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....he brokerage income as per the ledger and the disputed adjusted amount which was added to the said ledger amount to submit that service tax has been deposited in Financial Year 2012-13. The Appellant also submitted a Chartered Accountant's Certificate to justify the said computation. The Ld. Commissioner has given his findings in respect of the above demand which is appearing in the impugned Order-in-Original under the heading "6.6 Discussion on 4". The Ld. Commissioner after noting the entire facts submitted by the Appellant, has confirmed the demand of service tax of Rs.5,17,406/- with the finding, the operative portion is reproduced below: ".... The reconciled statement shows that in their ST-3 returns for 2012-13 they had paid ....