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2015 (12) TMI 13 - AT - Service TaxShort payment of service tax - Non filing of ST-3 returns - figures provided by assessee had inherent inconsistencies as the service tax amounts shown as recovered/collected did not correspond with the service tax payable on value of taxable service - Held that:- Primary adjudicating authority relied upon the data provided by the appellants itself to arrive at the amount of service tax short paid. The appellant has not been able to show as to how those calculations are not correct. It has not been able to provide any reconciliation statement to establish that the figures made available by them earlier had factual errors. The appellant had not been submitting ST-3 returns and provided the figures only as a result of persistent follow up by Revenue. Therefore wilful mis-statement/suppression of fact on its part is evident. The fact that even after so many years, the appellant has not been able to provide even a Chartered Accountant certified final figures to show that the figures earlier submitted by it (based on which impugned demand was worked out) were incorrect in any manner. - No infirmity in impugned order - Decided against assessee.
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