https://www.taxtmi.com/caselaws?id=360416 The appeal challenges a service tax demand based on discrepancies between the ST-3 return and profit/loss account. The appellant argues for tax payment based on actual receipts, citing excess payment in 2011-12, a disputed debtor due to PF deduction, and scrap sales not subject to tax. The Revenue contends lack of evidence. The Member notes the discrepancies and remands the matter for thorough verification, emphasizing the need to consider all relevant facts. The impugned order is set aside, and the case is remanded for a fresh decision based on verified facts, allowing the appeal. en-us Fri, 20 Apr 2018 00:00:00 +0530 Thu, 17 May 2018 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360416 The appeal challenges a service tax demand based on discrepancies between the ST-3 return and profit/loss account. The appellant argues for tax payment based on actual receipts, citing excess payment in 2011-12, a disputed debtor due to PF deduction, and scrap sales not subject to tax. The Revenue contends lack of evidence. The Member notes the discrepancies and remands the matter for thorough verification, emphasizing the need to consider all relevant facts. The impugned order is set aside, and the case is remanded for a fresh decision based on verified facts, allowing the appeal. Case-Laws Service Tax Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360416