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Stay Granted on non classification

CA Akash Phophalia
Service tax classification: demands cannot rest solely on return balance discrepancies without identifying the taxable service, enabling interim restraint. Service tax demands founded only on numerical discrepancies between ST-3 returns and a balance sheet are defective if the assessing authority does not identify the specific taxable service alleged; such lack of specification can justify interim restraint on recovery of the demand component arising from that unexplained difference. (AI Summary)

Case

ILFS Clusters Development Initiative Ltd v/s CCE and ST Noida  2014 (9) TMI 880 - CESTAT NEW DELHI

Facts

In the said case the department has confirmed the recovery of service tax on the difference found between the figures in ST-3 and balance sheet without mentioning the nature of taxable service.

The aggrieved assessee filed appeal before CESTAT.

Held

The appellant is correct in as much as the demand has been confirmed only on the basis of the difference found between the figures in ST-3 and balance sheet of the appellant without mentioning on which taxable service demand is confirmed. Thus, prima facie, the appellants have made out a good case for staying recovery of this component of demand. Stay granted.

Hope the information will assist you in professional endeavors.

CA Akash Phophalia

Chartered Accountant

(BCOM (HONS), MCOM (FandT), CS, DISA, Certified Indirect Taxation of ICAI)

Office No 203, Amrit Kalash,

Residency Road, Near Bombay Motor Circle

Jodhpur – 342001

Rajasthan

0291-2640225, 9799569294

The contents are for informational purpose and no where constitutes professional advice or recommendation.

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