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2019 (5) TMI 1248 - AT - Service TaxDifferences in the the figures reflected in the ST-3 returns and those reflected in Form 26AS - demand of service tax - HELD THAT:- Revenue cannot raise the demand on the basis of such difference without examining the reasons for said difference and without establishing that the entire amount received by the appellant as reflected in said returns in the Form 26AS being consideration for services provided and without examining whether the difference was because of any exemption or abatement, since it is not legal to presume that the entire differential amount was on account of consideration for providing services. The SCN is not sustainable - appeal allowed - decided in favor of appellant.
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