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2017 (5) TMI 57 - CESTAT ALLAHABADEvasion of service tax - security service and manpower recruitment and supply service - willful evasion - difference of turnover as per balance sheet and as per their ST-3 Returns - Amount shown in TDS certificates / 26AS returns - reconciliation between bank account and books of account - Held that: - the books of accounts maintained by the appellant and the audited financial statements produced before the authority below have not been rejected. - The explanation(s) given at the time of investigations and averments made in reply to SCN, were not found untrue. In this view of the matter we find that the demand raised is vague, having no proper basis. In this view of the matter we hold that the SCN to be untenable - appeal allowed - decided in favor of appellant.
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