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2013 (12) TMI 863 - CESTAT BANGALOREDemand of service tax - Onus of Assessment - who is to identify whether the income received is because of rendering a taxable service or as a receiver of taxable service and pay the tax on it - Held that:- in the present system of levy of central excise and service tax, the assessment and payment of tax are entirely left to the assessee and it is the responsibility of the assessee to pay the tax correctly - if some income cannot be explained, it means self-assessment is incomplete - appellant was not able to produce a Chartered Accountant certificate. If the same was produced, Commissioner was inclined to consider the same - There are procedures in accounting where it will be possible to conduct audit on the basis of samples chosen on scientific basis to work out the liability across the whole organization based on such samples. We consider that it would be appropriate to direct the appellant to get such audit done and based on that if any liability arises, the same can be worked out across the organization and total liability arrived at - Decided against assessee.
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