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2024 (1) TMI 1161 - CESTAT MUMBAIDuty demand on the basis of differential figures available in Service Tax-3 Returns and Income Tax Returns for the period between October 2013 and March 2014 - reliance mainly on the certificate issued by the Chartered Accountant - HELD THAT:- At the outset it is to be noted that certificate issued by the Chartered Accountant is alone a valid piece of evidence without corroboration in view of several decisions of this Tribunal in the case of Rajashree Polyfil Vs. Commissioner of Central Excise & Service Tax, Surat-II [2023 (6) TMI 456 - CESTAT AHMEDABAD]. It can be treated as expert’s evidence for the reason that Institute of Chartered Accountants of India, a statutory body instituted by the Government of India has recognized them to be competent to issue certificates on Financial Statements and Auditor General of India has been accepting the Financial Statement of registered Companies, when endorsed by Chartered Accountants with their signatures and seals, apart from the fact that Section 32(2) of the Indian Evidence Act, 1872 permits acceptance of such document without a formal proof, in their absence under certain contingences. In view of irregularity in the Show cause and the non-sustainability of demand purely on the basis of difference between ST- 3 return and Income Tax returns of any other period, without any further examination to establish that the difference is on account of consideration received towards discharge of services, the order passed by the Commissioner is hereby confirmed. Appeal dismissed.
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