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2015 (12) TMI 13 - CESTAT NEW DELHI

2015 (12) TMI 13 - CESTAT NEW DELHI - TMI - Short payment of service tax - Non filing of ST-3 returns - figures provided by assessee had inherent inconsistencies as the service tax amounts shown as recovered/collected did not correspond with the service tax payable on value of taxable service - Held that:- Primary adjudicating authority relied upon the data provided by the appellants itself to arrive at the amount of service tax short paid. The appellant has not been able to show as to how those .....

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nal figures to show that the figures earlier submitted by it (based on which impugned demand was worked out) were incorrect in any manner. - No infirmity in impugned order - Decided against assessee. - Appeal No. ST/323/2008-CU(DB) - Dated:- 16-7-2015 - G Raghuram, President And R K Singh, Member (T), JJ. For the Appellant : Vineet Kr Singh, Adv. For the Respondent : Shri Amresh Jain, DR ORDER Per: R K Singh: Appeal is filed against order-in-original dated 14.2.2008 in terms of which service tax .....

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ould not be included in the value of service during the relevant months as this information was received late. The details provided by the appellant after prolonged efforts revealed that the figures provided had inherent inconsistencies as the service tax amounts shown as recovered/collected did not correspond with the service tax payable on value of taxable service. For example, the service tax figures provided by the appellant on 25.9.2007 were invariably on higher side compared to those repor .....

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