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2014 (3) TMI 818 - CESTAT KOLKATANon-payment of service tax - difference in the gross taxable value as declared in their ST-3 Returns and the amount reflected in their Debtors ledger - Held that:- Appellant was given sufficient opportunities of hearing between 18th May, 2011 and 2nd September, 2011. The Appellant sought adjournments on one pretext or the other. We find from the observation of the ld. Commissioner that even though the Appellant had given re-conciliation statement, they have not adduced proper evidences explaining the discrepancies as claimed by them. Thus, there has been no proper adjudication of the case due to non-participation of the Appellant. However, from the submissions of the ld.C.A. for the Appellant, we find force in his arguments that they could furnish relevant documents in support of their claim that the differential value between ST-3 Returns and Debtors ledger, were on account of receipts attributable to non-taxable activity and or adjustments. In these circumstances, we are of the opinion that it is an appropriate case for remand to the adjudicating authority for re-appreciation of the facts and evidences on record. - Decided in favour of assessee.
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