https://www.taxtmi.com/caselaws?id=458608 CESTAT NEW DELHI ruled in favor of the appellant regarding service tax demand based on differential figures between Trial Balance and ST-3 returns. The tribunal held that service tax can only be levied with clear identification of service provider, recipient, and consideration. Revenue authorities failed to prove that balance sheet differences represented taxable services. The court emphasized that demands cannot be confirmed by comparing ST-3 returns with balance sheet figures without corroborative evidence of actual service provision. Since the appellant filed ST-3 returns regularly without departmental queries, suppression allegations were unsustainable. Appeal allowed. en-us Thu, 29 Feb 2024 00:00:00 +0530 Fri, 08 Nov 2024 19:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458608 CESTAT NEW DELHI ruled in favor of the appellant regarding service tax demand based on differential figures between Trial Balance and ST-3 returns. The tribunal held that service tax can only be levied with clear identification of service provider, recipient, and consideration. Revenue authorities failed to prove that balance sheet differences represented taxable services. The court emphasized that demands cannot be confirmed by comparing ST-3 returns with balance sheet figures without corroborative evidence of actual service provision. Since the appellant filed ST-3 returns regularly without departmental queries, suppression allegations were unsustainable. Appeal allowed. Case-Laws Service Tax Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458608