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2018 (2) TMI 1410 - AT - Service TaxNon-payment of service tax - only point on which the present demand is made is that there is difference between the statutory returns and the annual balance sheet - Held that: - Admittedly, the appellants have more than one business premises through which the taxable service were provided. These were registered with the Department and discharging the service tax. The balance sheet of the appellant as a whole did not distinguish the different service centres. Further, the SCN did not give any reason to allege short levy except the difference between balance sheet and the ST-3 returns. The burden of explaining the difference amount being not taxable income has been shifted to the appellant. This will be against the very basis of tax levy. It is the Department which alleged short payment and at least basic preliminary supporting evidence of such short payment has to be made so that the appellant can defend their case. Appeal allowed - decided in favor of appellant.
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