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2012 (6) TMI 215 - CESTAT, AHMEDABADIncome declared in the balance sheet filed with Income Tax department is higher than the income declared in their ST-3 returns as revealed by CERA audit – assessee submitted during the hearing that after the audit was conducted by the CERA party, the officers of the Service Tax wing of the department also conducted the audit – Held that:- The period covered by the CERA party is also covered by the audit party of the department and therefore it can be said that the department has conducted the verification of the correctness of the ST-3 returns filed and whatever deficiencies were found, the same has been made good by the appellant - the demand confirmed by the lower authorities amounts to duplication of the demand in respect of the amount already paid by the appellant - both the lower authorities have not considered the audit report of Service Tax wing the fact that the amount has been deposited has also been mentioned in the audit report itself - no indication as to why the audit report and the worksheet prepared by the appellant for the purpose of audit is not acceptable to the lower authorities - the impugned order is set aside and the matter is remanded to original adjudicating authority to adjudicate the matter afresh- in favour of assessee.
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