https://www.taxtmi.com/caselaws?id=767585 CESTAT Kolkata allowed the appeal against service tax demand on GTA services under reverse charge mechanism. The demand was confirmed solely by comparing books of accounts with service tax returns without analyzing differences. The appellant maintained accounts on accrual basis while service tax under reverse charge is payable on payment basis, making the comparison inappropriate. The adjudicating authority wrongly rejected independent CA certificates substantiating no tax liability, requiring only statutory auditor certificates without legal basis. Since service tax demand was unsustainable, interest and penalty were also set aside. en-us Thu, 20 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767585 CESTAT Kolkata allowed the appeal against service tax demand on GTA services under reverse charge mechanism. The demand was confirmed solely by comparing books of accounts with service tax returns without analyzing differences. The appellant maintained accounts on accrual basis while service tax under reverse charge is payable on payment basis, making the comparison inappropriate. The adjudicating authority wrongly rejected independent CA certificates substantiating no tax liability, requiring only statutory auditor certificates without legal basis. Since service tax demand was unsustainable, interest and penalty were also set aside. Case-Laws Service Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767585