2023 (10) TMI 1163

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.... P.K.Ghosh, Authorized Representative for the respondent ORDER Per R. Muralidhar : The appellant is a provider of security services and audit was conducted for the period 2007-08, 2008-09 and 2009-2010. The Audit team reconciled figures shown in the ST-3 Returns and the figures shown in the Balance Sheet and raised the demand on the differential Service Tax. The appellant stated that the ....

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....not accounted for by the appellant in the ST-3 Returns. They had submitted copies of the said challans to the Adjudicating authority. Without considering these challans, the authorities have confirmed the demands. He submits that if the challans are taken into consideration it would emerge that an excess payment of Service Tax of Rs.1,98,871/- has been made. Therefore, he prays that the appeal may....

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....hat the appellant has not produced the documentary proof to the effect that these challans are properly reported as received by the Department. Therefore, even he has taken the view that the appellant has not produced the proper documentary evidence towards the appellant's claim for excess Service Tax payment. Accordingly, the ld.;A.R. for the Revenue, relying on the findings of the lower authorit....

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....t the Service Tax paid by way of GAR Challans to properly show the same in the ST-3 Returns. Such challans also would form part of their expenditure amount. Therefore, it is not clear as to how the appellant has himself not accounted for these challans during the period of three years. Further as the appellant has unit at Bhubaneswar, there may be possibility these challans have been used for Serv....