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2018 (9) TMI 1517 - AT - Service TaxMaintainability of SCN - Short paid Service Tax - Whether the show cause notice is maintainable for raising a demand of service tax as short paid? Held that:- Revenue have not found any fault and/or error in the books of accounts and the financial statements which have been duly audited by a Chartered Accountant as required under the other Taxation Acts etc. - Ruling of Coordinate Bench of this Tribunal in the case of Commissioner of Service Tax, Delhi vs. Convergys India, [2018 (1) TMI 1174 - CESTAT CHANDIGARH], wherein under similar circumstances show cause notice demanded differential duty for the apparent difference in the receipts as per balance sheet as compared to the ST-3 returns this Tribunal held that the receipt declared in the balance sheet is for accounting purposes or for the purpose of Income Tax and the same cannot be considered as Revenue for levy of service tax. We also note that the book of accounts are not rejected and without rejecting the assumption of the gross receipt as taxable service, is untenable, and grossly wrong. The SCN is misconceived and vague, and also erroneous - Appeal allowed - decided in favor of appellant.
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