https://www.taxtmi.com/caselaws?id=772340 CESTAT New Delhi set aside service tax demand of Rs. 28,53,129/- against a State Government procurement agency. The Department alleged short payment based on differences between annual balance sheet figures and ST-3 returns for Business Auxiliary Services. The Tribunal held that mere difference between balance sheet and statutory returns insufficient to establish tax liability without cogent evidence. Extended period of limitation could not be invoked absent wilful suppression or intent to evade tax. Department failed to discharge burden of proof regarding alleged short payment. Appeal allowed, demand set aside. en-us Wed, 04 Jun 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772340 CESTAT New Delhi set aside service tax demand of Rs. 28,53,129/- against a State Government procurement agency. The Department alleged short payment based on differences between annual balance sheet figures and ST-3 returns for Business Auxiliary Services. The Tribunal held that mere difference between balance sheet and statutory returns insufficient to establish tax liability without cogent evidence. Extended period of limitation could not be invoked absent wilful suppression or intent to evade tax. Department failed to discharge burden of proof regarding alleged short payment. Appeal allowed, demand set aside. Case-Laws Service Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772340