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2023 (11) TMI 820 - AT - Service TaxLevy of Service Tax - Banking and other financial service - sale of stamp paper, wherein they earned commission income - case of the department is that there is difference between consideration shown in the balance sheet and ST-3 return and on such difference according to department the Service Tax was not paid - HELD THAT:- Firstly the Adjudicating Authority as well as the Commissioner (Appeals) has not come to conclusion that the difference between the figure of ST-3 return and balance Sheet is against which head of service. It is a settled law that without determining the fact about which service is involved demand prima facie cannot be sustained. However, now the appellant has given the complete detail in their appeal regarding the differences. Therefore, the same needs to be re-verified and re-considered. The matter is remanded to Adjudicating Authority by keeping all the issues open - appeal allowed by way of remand.
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