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2023 (6) TMI 1243 - CESTAT NEW DELHIExtended period of limitation - SCN issued after more than five years - levy of service tax on the differential value on the basis of gross receipts - HELD THAT:- The appellant have submitted calculation of service tax liability, both at the assessment stage and before the Commissioner (Appeals). Both the Court below without finding any error in the said calculation have arbitrarily rejected the same and have made their own calculation, resulting into confirmation of demand and imposition of penalty. It is found that such rejection of calculation of service tax and the ST3 Return filed by the appellant is bad in law, without finding any fault or error in the same. The ST-3 Returns submitted by an assessee is binding on the Department, unless the Department finds material faults or errors in the same. Further, issue of show cause notice on the apparent difference in the gross turnover as per balance sheet or ST-3 Return, as compared with Form 26 AS have been deprecated by this Tribunal in several matters. Form 26 AS is not the prescribed document in the scheme of Service Tax Assessment and the same cannot be adopted blindly without any attempt to reconcile the difference. On perusal of the calculation submitted by the appellant of their tax liability, there are no error found in the same. Further, the appellant against the tax liability of Rs.72,724/-, have already paid an amount of Rs.76,908/-. Thus, have paid higher amount than the tax liability. Thus, the whole exercise is unwarranted and mis-conceived on the part of the Department. The show cause notice is hit by limitation as the same has been issued after more than five years - Appeal allowed.
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