https://www.taxtmi.com/highlights?id=71783 Levy of Service tax - Discrepancies between credit balance of subscriber service charges shown in the Trial Balance and the value of taxable services during the financial years as per ST-3 return - While the question of taxability is to be decided according to the principles of law, what was the factual accountancy practice followed must be disclosed with evidence so as to examine the applicability of the principles of law involved to those facts. - Matter restored back - AT en-us Sat, 02 Sep 2023 10:21:31 +0530 Sat, 02 Sep 2023 10:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71783 Levy of Service tax - Discrepancies between credit balance of subscriber service charges shown in the Trial Balance and the value of taxable services during the financial years as per ST-3 return - While the question of taxability is to be decided according to the principles of law, what was the factual accountancy practice followed must be disclosed with evidence so as to examine the applicability of the principles of law involved to those facts. - Matter restored back - AT Highlights Service Tax Sat, 02 Sep 2023 10:21:31 +0530 https://www.taxtmi.com/highlights?id=71783