Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 75 - AT - Service TaxShort payment of service tax - renting of immovable property service - Difference in receipts between ST-3 return and Form-26AS (TDS certificate) - HELD THAT:- There is no allegation in the show cause notice that the appellant has filed incorrect returns (Form ST-3) or have maintained improper account nor any discrepancy is pointed out in their accounts. Further, the account of the appellant are also subject to audit under the provisions of Section 44AB of the Income Tax Act read with Rules thereunder. The copy of the audit report are annexed with the appeal memo. It is established principle of law that the turnover figures cannot be rejected without any cogent reason and/or specific discrepancy pointed out. In absence of any specific discrepancy or allegation, the demand of service tax short paid on account of renting of immovable property services, is not tenable - Penalties also set aside. Appeal allowed - decided in favor of appellant.
|