https://www.taxtmi.com/caselaws?id=756498 CESTAT NEW DELHI upheld the adjudicating authority's decision to drop service tax demand of Rs. 18,95,70,056 (2007-08 to 2011-12) and Rs. 22,47,16,252 (2012-13) for short payment on Works Contract Service. The tribunal found that under erstwhile Rule 6 of Service Tax Rules, 1994, tax was payable only on payments received, not on accrual basis. The authority correctly relied on CA certificate submitted by appellant, and department failed to provide contrary evidence. The estimated demand was inflated by 150% compared to previous year's turnover and was rightly rejected. Appeal dismissed. en-us Tue, 30 Jul 2024 00:00:00 +0530 Mon, 05 Aug 2024 07:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756498 CESTAT NEW DELHI upheld the adjudicating authority's decision to drop service tax demand of Rs. 18,95,70,056 (2007-08 to 2011-12) and Rs. 22,47,16,252 (2012-13) for short payment on Works Contract Service. The tribunal found that under erstwhile Rule 6 of Service Tax Rules, 1994, tax was payable only on payments received, not on accrual basis. The authority correctly relied on CA certificate submitted by appellant, and department failed to provide contrary evidence. The estimated demand was inflated by 150% compared to previous year's turnover and was rightly rejected. Appeal dismissed. Case-Laws Service Tax Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756498