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2023 (6) TMI 123 - AT - Income TaxSuppression of income - Difference between service tax return and the revenue - as per books of accounts of the Assessee wherein reversal entry has been passed - case of the Assessee that since audit was initiated at the end of 2014, the service tax return could not be revised online as 90 days period was over and as found that the assessee had also tried to file revised return by manually to the service tax department which has not been accepted - HELD THAT:- There is no system of manual return filing/revised return by online due to expiry of limitation period. The assessee had tried to revise the service tax return, but the assessee was not successful in revising the service tax return. Considering the fact that the difference between service tax return and the revenue was occurred due to the wrong exchange rate applied to export income transaction while filing the service tax return, which being a genuine mistake and the Department has not alleged or proved any mens rea on the part of the assessee who has also tried to revise the service tax return. Thus, mere mistake in the service tax return does not mean that the income of the assessee has been suppressed. Decided in favour of assessee.
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