Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 240 - AT - Service TaxVCES Scheme - rejection as the figures declared by under VCES did not match with the balance sheet and the profit and loss account - Held that: - I find that the appellant has given a C.A’s certificate which reconciled the figures but the same was not presented before the lower authorities and therefore lower authorities did not get an opportunity to examine the same. On examination of the figures in the profit & loss account and the service tax assessable value did not match for various reasons like the date of payment and date of billing may be different or some services may be for residential renting etc. - matter remanded to the Commissioner (A) to examine the C.A. certificate produced by the appellant and other facts produced by the appellant - appeal disposed off by way of remand.
|