Per Ms. Archana Wadhwa, J.
1. At this stage, it is deemed fit to make reference to the stay order.
In this appeal filed by the appellant, there are three issues at dispute. (i) The credit of service tax on the services provided by a security agency to the appellant (ii) service tax on invoice value that has not been realized (iii) interest on delayed payment of service tax on the above two counts.
2. In respect of Item No.(i), the submission of the appellant is that as per the contract between them and the service provider for providing the impugned service, the service provider should have paid the service tax. They presume that service tax has been paid and they are asking for credit. The invoices produced from the service provider shows that the applicable service tax has been paid. It does not show the amount of service tax actually paid.
3. The learned DR submits that initially the service provider was not registered. Amount of serviced tax is not indicated in the invoice. There is no evidence forthcoming that deposit of the applicable service tax has been made. He submits that so long as the service tax has not been shown in the invoice and there is no evidence of payment of service tax, credit cannot be allowed.
4. In this matter, I am prima facie in agreement with the argument of the learned DR because a statement either in the contract or in the invoice to the effect that applicable service tax has been paid, is not proof of deposit of service tax in the treasury.
5. In the second issue, it appears that the appellant has a case though the appellant has not been diligent enough to give the worksheet showing the actual liability based on realization during adjudication or during appeal proceedings.
6. In this matter, I propose to give an opportunity to the appellant to submit a detailed worksheet to the adjudicating authority so that he can submit a verification report to prove or disprove the claim of the appellant that they have fully discharged taxes payable. This report will be taken into account at the time of final disposal of this appeal before the Tribunal.
7. As regards the third issue, the appellant is required to pay interest. They are required to work out this amount and pay the amount. Subject to above payments as above within six weeks, balance of the demand is waived and stay granted till disposal of the appeal. Compliance to be reported on 14th June, 2011.
8. The adjudicating authority is directed to submit report as in para 6 above within 30 days from submission of the worksheet by the Appellant.
2 As directed in the stay order, the appellants produced on record a compilation record including the document. I find that the said documents are required to be verified at the original adjudicating authority level. Accordingly, I set aside the impugned order and direct the lower authorities to examine the said documents and re-decide the issue based upon the same.
9, In as much as the appeal is being remanded, the third issue of payment of interest would also be re-decided by the adjudicating authority. Appeal is thus disposed of by way of remand.