Admitted Service Tax Liability Incorrectly Recorded as ₹6.06 Lakh Instead of ₹4.53 Lakh: CESTAT Remands Matter for Re-verification [Read Order]
Since the assessee disputed this calculation and the department had no objection to re-verification, the tribunal set aside the appellate order and directed the Commissioner (Appeals) to re-examine the admitted liability.
![Admitted Service Tax Liability Incorrectly Recorded as ₹6.06 Lakh Instead of ₹4.53 Lakh: CESTAT Remands Matter for Re-verification [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/2055238-re-verification.webp "Admitted Service Tax Liability Incorrectly Recorded as ₹6.06 Lakh Instead of ₹4.53 Lakh: CESTAT Remands Matter for Re-verification [Read Order]")
The Kolkata Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) remanded the matter for re-verification after noting that the admitted Service Tax liability was incorrectly recorded as ₹6.06 lakh instead of ₹4.53 lakh. Manaksia Limited ,appellant-assessee, pointed out an error in the Order-in-Appeal dated 26.10.2018 passed by the Commissioner (Appeals), CGST...
The Kolkata Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) remanded the matter for re-verification after noting that the admitted Service Tax liability was incorrectly recorded as ₹6.06 lakh instead of ₹4.53 lakh.
Manaksia Limited ,appellant-assessee, pointed out an error in the Order-in-Appeal dated 26.10.2018 passed by the Commissioner (Appeals), CGST and Central Excise.The counsel stated that while the original order had confirmed a demand of ₹20.46 lakh and adjusted ₹4.53 lakh already paid, the appellate authority wrongly treated ₹6.06 lakh as admitted liability.
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It was clarified that only ₹4.53 lakh was admitted and paid, and the balance ₹15.92 lakh should have been set aside. The assessee requested the matter be remanded for re-verification and fresh decision.
The department had no objection to the matter being remanded for re-verification of the issue.
A single member bench of K.Anpazhakan (Technical Member) observed that the assessee had disputed the Service Tax calculation in the appellate order. It noted that the original order had accepted ₹4.53 lakh as admitted liability, but the appellate authority wrongly treated it as ₹6.06 lakh.
The appellate tribunal found this needed re-verification, set aside the order, and remanded the matter to the Commissioner (Appeals) to review the admitted amount after giving the assessee a fair hearing. The appeal was disposed of by remand.
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