https://www.taxtmi.com/caselaws?id=380759 Service tax demand cannot be sustained merely because balance-sheet figures exceed ST-3 return figures; the revenue must produce independent material showing that the difference represents taxable services. A mismatch in accounting figures, without proof of actual provision of taxable services or suppression of turnover, is insufficient to justify demand. The burden to establish non-payment rests on the revenue, and where that burden is not discharged the demand fails. On the stated facts, the excess income was attributed to the accounting method of revenue recognition, so the demand was held not sustainable and consequential relief followed. en-us Wed, 24 Apr 2019 00:00:00 +0530 Thu, 21 Nov 2019 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380759 Service tax demand cannot be sustained merely because balance-sheet figures exceed ST-3 return figures; the revenue must produce independent material showing that the difference represents taxable services. A mismatch in accounting figures, without proof of actual provision of taxable services or suppression of turnover, is insufficient to justify demand. The burden to establish non-payment rests on the revenue, and where that burden is not discharged the demand fails. On the stated facts, the excess income was attributed to the accounting method of revenue recognition, so the demand was held not sustainable and consequential relief followed. Case-Laws Service Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380759