https://www.taxtmi.com/caselaws?id=432846 Service tax demands based on a mismatch between ST-3 returns and accounts were not sustained where the chartered accountant's reconciliation certificate and supporting material were not properly examined, and the matter was remanded for fresh consideration. The Business Auxiliary Service demand on commission receipts was also set aside because the nature of the commission and the applicability of the exemption notification required further verification of the underlying contract and services, leading to de novo adjudication. Denial of Cenvat credit on allegedly defective debit notes was likewise remanded because later verification material confirming genuineness and admissibility had not been considered at the original stage, leaving the factual record incomplete. en-us Thu, 12 Jan 2023 00:00:00 +0530 Mon, 16 Jan 2023 08:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432846 Service tax demands based on a mismatch between ST-3 returns and accounts were not sustained where the chartered accountant's reconciliation certificate and supporting material were not properly examined, and the matter was remanded for fresh consideration. The Business Auxiliary Service demand on commission receipts was also set aside because the nature of the commission and the applicability of the exemption notification required further verification of the underlying contract and services, leading to de novo adjudication. Denial of Cenvat credit on allegedly defective debit notes was likewise remanded because later verification material confirming genuineness and admissibility had not been considered at the original stage, leaving the factual record incomplete. Case-Laws Service Tax Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432846