2024-VIL-297-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax – Short payment of service tax - Composition scheme for Works Contract Service – appellant deposited service tax @4.12% of the taxable value instead of 10.30% of the taxable value - issue of Show cause notice on the ground that the cost of materials was not taken into account for payment of the service tax - demand of short paid service tax along with interest under Section 73(2)/75 of the Finance Act, 1994 and penalty under Section 77 and 78 of the Act – HELD – not convinced with the contention submission made by the appellant that the period of October to December, 2009 (subject matter in issue) was already considered by the earlier Audit team and the appellant had voluntarily paid the differential amount - there is a standard practice that the Departmental Audit is conducted for a specified period, which has been clearly mentioned in IAR as April, 2006 to September, 2009 in Col.-9 in Part-I and the appellant has not shown anything that the period specified was extended by the proper officer, there is no merit in the submission of the learned Counsel that IAR No.07/2010 dated 20.04.2010 covered the period from October – December, 2009 - in the interest of justice that the appellant may be granted an opportunity to place on record the requisite documents as the stand taken by the appellant is that the bills of VAT/Sales Tax on materials used in the ‘Works Contract Service’ have already been provided to the Superintendent, Service Tax - matter is remanded to the Adjudicating Authority, granting liberty to the appellant as well as to the Department to place on record the documents and the Adjudicating Authority may consider the same on merits - The appeal is allowed by way of remand
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