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2018 (1) TMI 560 - AT - Service TaxDemand of service tax - difference between the value shown in the ST-3 returns vis-ŕ-vis TDS certificate - Held that: - the appellant was not able to explain the difference in the value shown in the TDS certificate vis-a-vis the ST-3 returns filed by it before the department. Thus, the demand confirmed against the appellant for short payment of service tax of ₹ 1,23,769/- is proper and justified - that part of service tax demand is barred by limitation of time inasmuch as the show cause notice was issued beyond the normal period of limitation provided under Section 73(1) of the Act. The matter is remanded to the original authority for quantification of the service tax liability along with interest within the normal period of limitation - Appeal allowed in part by way of remand.
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