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2019 (7) TMI 208 - AT - Service TaxShort payment of service tax - the adjudicating authority rejected the C.A. certificate on the ground that the supporting documents like, ledger, invoice, bills etc. have not been produced - HELD THAT:- Since the appellant had already earlier submitted the detail of profit and loss account, ledge, invoices, bills etc., they had placed the C.A. certificate in support of their claim for reconciliation of the figures between ST-3 returns and the balance-sheet. The authorities below rejected the C.A. certificate on the ground that the supporting documents were not enclosed along with the certificate. There is no justification in the findings of the authorities below inasmuch as all the documents have been submitted by the appellant, the basis on which show-cause notice was issued to the appellant which is evident from the show-cause notice itself - rejection of the C.A. certificate for want of supporting documents, cannot be sustained. Since the appellant is able to reconcile the differential figures between ST-3 returns and the balance-sheet supported by the C.A. certificate - Appeal allowed - decided in favor of appellant.
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