TaxTMI 
TaxTMI 
2024 (10) TMI 628
X X X X Extracts X X X X
X X X X Extracts X X X X
....the returns for the year 2007-08 to 2011-12, it was observed that the assessee received higher taxable value than the amount shown as taxable value received in their ST-3 Returns during the period 2007-08, 2008-09, 2010-11 and 2011-12. The assessee did not declare the taxable value actually received by them which resulted in short payment or nonpayment of service tax to the tune of Rs.4,20,162/- and further during the course of audit, the assessee failed to provide cenvat documents to the Departmental Officers for verification for the period 2007-08 to 2011-12 as asked for. Accordingly, the cenvat credit of Rs.68,973/- for the impugned period taken by the assessee and utilized thereof is gross violation to the Cenvat Credit Rules, 2004. The....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion with "Customs House Agent" service provided by them and did not pay the service tax on the said amount on the ground that the said amount was expenditure incurred on behalf of the service recipient and subsequently reimbursed. 2.4 In view of this, a show-cause notice was issued to the assessee and the adjudicating authority confirmed the demand to the tune of Rs.4,20,162/- along with interest and penalty was also imposed on the assessee and for the remaining portion, demand of Rs.1,82,60,420/- was dropped and a demand of Rs.68,973/- was also dropped. 2.5 Aggrieved from the said order, both sides are in appeal. 3. The ld.Counsel for the assessee submits that it was alleged for short paid of service tax, but the assessee has paid more....