TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Service tax demand amounting to Rs. 18,95,70,056/- for 2007-08 to 2011-12 and Rs. 22,47,16,252/- for 2012-13 was dropped by adjudicating authority on account of short payment of service tax on Works Contract Service. Relying on CESTAT decisions, it held that service tax was leviable only on payments received, not on accrual basis. Appellant submitted CA certificate, shifting onus on department to negate it. Department failed to provide contrary evidence. Estimated inflated demand based on previous year's turnover was rightly rejected. No infirmity found in impugned order, hence appeal dismissed.
TaxTMI 
TaxTMI 
