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2022 (6) TMI 307 - CESTAT KOLKATADemand of service tax - value of taxable services - alleged erroneous adjustments in the books of account - rejection of CA certification - period 2010-11 - HELD THAT:- It is found that in the course of adjudication, the Appellant had duly submitted the facts before the Ld. Commissioner as appearing in the reply to the Show Cause Notice. The Appellant also submitted a reconciliation statement which shows the brokerage income as per the ledger and the disputed adjusted amount which was added to the said ledger amount to submit that service tax has been deposited in Financial Year 2012-13. The Appellant also submitted a Chartered Accountant’s Certificate to justify the said computation. It is a settled position that the authorities cannot reject the C A certificate without stating the reasons as to why the CA certificate submitted by the Appellant is not acceptable to such authorities. Therefore, the stand taken by the Ld. Commissioner to confirm the impugned demand of service tax is legally not tenable. There are no reason to sustain the service tax demand of Rs.5,17,406/- and interest thereon and equivalent penalty of Rs.5,17,406/- imposed on the Appellant - appeal allowed - decided in favor of appellant.
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