https://www.taxtmi.com/caselaws?id=377366 The tribunal set aside the order confirming a service tax demand of Rs. 1,08,292/- against the appellant for a discrepancy in data between ST-3 returns and financial statements. The appellant's explanation of the excess amount as donations, supported by evidence of donations received, was accepted. The tribunal noted the lack of investigation by the department into the nature of the funds received by the charitable organization, emphasizing the importance of proper scrutiny before raising tax demands. The appeal was allowed with consequential reliefs, highlighting the need for evidence-based determinations in such cases. en-us Thu, 17 Jan 2019 00:00:00 +0530 Mon, 26 Aug 2019 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377366 The tribunal set aside the order confirming a service tax demand of Rs. 1,08,292/- against the appellant for a discrepancy in data between ST-3 returns and financial statements. The appellant's explanation of the excess amount as donations, supported by evidence of donations received, was accepted. The tribunal noted the lack of investigation by the department into the nature of the funds received by the charitable organization, emphasizing the importance of proper scrutiny before raising tax demands. The appeal was allowed with consequential reliefs, highlighting the need for evidence-based determinations in such cases. Case-Laws Service Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377366