Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 524 - CESTAT NEW DELHIShort payment of service tax - Held that:- This is undisputed fact that in ST-3 Return receipt of Rs. 3,79,04,175 is shown by the respondent & the Commissioner (Appeal) in the impugned order has not made any observation on this figure of 3,79,04,175/- shown in ST-3 Returns and allowed the respondent’s appeal relying on Chartered Accountant’s certificate, Income Tax provisions and principles of accounting in preparing balance sheet. Therefore set aside the impugned order and remand the case back to Commissioner (Appeal) for deciding the matter afresh after considering the figures shown in ST-3 Returns for the year 2007-2008 and after giving an opportunity of hearing to both sides. Appeal is allowed by way of remand.
|