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2013 (2) TMI 486 - CESTAT MUMBAICargo Handling Services & Airport Services - short payment of Service tax for the period 16.08.2002 to 9.9.2004 and from 10.09.2004 and onwards respectively - CA for the appellant submits that they had submitted a reconciliation statement reconciling the difference in the figures reflected in the Service Tax-3 returns and in the Balance sheet as the Balance sheet is prepared on “accrual basis” whereas the liability to pay Service Tax is on “cash basis” therefore, they are bound to be difference between these two figures - Held that:- The adjudicating authority has not rebutted the claims of the appellant after examining the figures furnished by them and the reconciliation statement submitted by them. Thus, the ground for rejection of the claim made by the appellant is flimsy. Nothing prevented the adjudicating authority to call for relevant records of the appellant and satisfy himself as to the correctness and accuracy of the figures submitted by the appellant, in case he had any reason to doubt the veracity of the appellant's claim. Therefore the matter has to go back to the adjudicating authority for consideration afresh by keeping in mind the fact that while the balance-sheet figures are on accrual basis, the liability to discharge Service Tax is on cash basis. The reconciliation statement provided by the appellant shall be examined carefully in detail and if need be by calling for the relevant records from which the figures have been taken - in favour of assessee by way of remand.
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