2024 (1) TMI 1159

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....missioner of CGST is assailed in this appeal. 2. Brief facts of the Appellant's case, as revealed from the appeal memo and other related documents, is that Appellant has been engaged in activities like production of film, trading of its copyrights for telecasting through world satellite including T.V. serial rights and theatrical distribution and post production of studio services etc. and it has registered itself under Programme Producer Service, Business Auxiliary Service taxable under Reverse Charge Mechanism as well as for other services like renting cabs, manpower recruitment supplier etc. Investigation by Anti-Evasion team Service Tax-II Mumbai Commissionerate was conducted and the Appellant was found to have made short payment of ....

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.... but in fact advance tax on the said amount was paid in the preceding year and this being an accounting error is remediable. He further submitted that in compliance to the direction issued by this Bench, Chartered Accountant's certificate has also been furnished by the Appellant and same has been verified by the Respondent-Department that would further substantiate the stand of the Appellant that Service Tax in advance was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently in the returns filed for subsequent period and, therefore, no duty liability survives to conform the demand with interest and penalty . 4. In response to such submissions Learned Authorised Representative Shri S. B. P. Sinha A....

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....to the nonreporting of credit notes of Rs.20,000/- and Rs.54,37,879/- in April and September 2015 respectively as well as to the non-mentioning of advance of Rs.25,26,600/- received in Financial year 2015-16 that was supposed to be reflected in Financial Year 2015-16 but was reflected as income realization from operations in the Financial Year 2016-17, even though Service Tax was discharged in 2015-16 (Para I and J). This being the statement of accounting, irregularity committed inadvertently/ mistakenly by the Appellant, which is noted by a Chartered Accountant in his certificate, a person recognized and licensed by the institute of Chartered Accountant, a statutory body of Government of India, I have got no hesitation to take the same as ....