2024 (9) TMI 181

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....rs viz. M/s. JSW Steels Ltd., M/s. Salem Steel Plant. During verification of records of the assessee, and financial statements and balance sheet, Income and Expenditure accounts for the period from 01.07.2008 to 31.03.2012, it appeared that the appellant failed to pay service tax on the gross receipts received from their service recipient which has resulted in short--payment of service tax. They also failed to file ST--3 returns within the prescribed limit. Consequently, show cause notice was issued to the appellant proposing to demand short paid service tax along with interest and for imposing penalties. After due process of law, the original authority confirmed the demand as raised in the SCN along with interest and imposed penalties. Agg....

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....eriod upto 2011 the service tax was payable on receipt basis. The appellant, though had raised invoices, had not received entire consideration. The appellant had discharged service tax on the payments received. The original authority has taken the outstanding amount upto the period 2011 and added towards the liability for the subsequent period and quantified the service tax assuming that the appellant has received entire payment. Even after 2011, appellant had outstanding dues from customers for providing services upto 2011. Upto the period of 2011 since service tax is leviable only on receipt basis, the amounts when received by the appellant as part payment would be liable to service tax only when such amounts are received. After 2011, the....