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2009 (6) TMI 42 - AT - Service TaxInternet cafe service, leased circuit service, franchise service, advertisement agent service, online information and database access/retrieval service – Demand of Rs. 1,86,23,877/- plus interest and penalty - Scrutiny of the ST-3 returns and the records maintained by Sify indicated that they had not discharged their tax liability in full for the period October 2005 to March 2006. After due process of law the Commissioner confirmed the impugned demand finding that the assessee had not paid tax due on the entire taxable value recorded in the ST-3 returns filed for the material period – appellant contented that entire demand is based on incorrect figures furnished by the staff of the appellants in the ST-3 returns; where the taxable value was required to be furnished, erroneously, the amount inclusive of service tax had been furnished. This error had arisen on account of the introduction of a revised format of ST-3 return under Notification No. 31/2005-ST dated 20.10.2005 – Matter remanded.
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