Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 388 - AT - Service TaxWaiver of pre deposit - difference between the value reflected in ST3 returns and as shown in the Income ledger of the appellant - Service of formation, clearance, excavation and earth moving - Held that:- An amount of ₹ 14 lakhs stands confirmed on the ground of difference between the value reflected in ST3 returns and as shown in the Income ledger of the appellant. Appellants have clarified that the figures reflected in the ledger are inclusive of service tax amounts whereas the figures reflected in the ST3 returns are exclusive of the service tax element. Otherwise also, we find that apart from the said difference, there is otherwise no evidence on record to reflect any clandestine providing of services or undervaluing the services. As such, we are of the view that the appellant has a good prima facie case on the said issue and according demand confirmed is dispensed with. - Stay granted.
|