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        Case ID :
        Service Tax

        Service tax demand amounting to Rs. 18,95,70,056/- for 2007-08...

        Service tax demand for Rs.41.43 crore dropped; tax leviable on payments received, not accrual basis. Dept failed to negate CA certificate.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                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.
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