https://www.taxtmi.com/caselaws?id=327107 The Tribunal allowed the applicant's waiver of pre-deposit request for a confirmed service tax amount and penalties, requiring verification of basic facts from submitted documents. Regarding the short payment of service tax, the Tribunal noted the lack of detailed examination in the show cause notice and adjudication order, emphasizing that service tax is payable only on consideration received. The discrepancy in ST3 returns was deemed legally unsustainable due to insufficient evidence supporting additional consideration realization. The Tribunal set aside the impugned order, directing re-adjudication based on documentary evidence, consideration of the time bar defense, and thorough examination of factual claims. en-us Mon, 04 Apr 2016 00:00:00 +0530 Tue, 03 May 2016 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327107 The Tribunal allowed the applicant's waiver of pre-deposit request for a confirmed service tax amount and penalties, requiring verification of basic facts from submitted documents. Regarding the short payment of service tax, the Tribunal noted the lack of detailed examination in the show cause notice and adjudication order, emphasizing that service tax is payable only on consideration received. The discrepancy in ST3 returns was deemed legally unsustainable due to insufficient evidence supporting additional consideration realization. The Tribunal set aside the impugned order, directing re-adjudication based on documentary evidence, consideration of the time bar defense, and thorough examination of factual claims. Case-Laws Service Tax Mon, 04 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327107