https://www.taxtmi.com/caselaws?id=773854 CESTAT Chennai-AT set aside service tax demand based on difference between ST-3 returns and trial balance. Tribunal held revenue failed to prove debits represented payments for taxable GTA services, emphasizing burden of proof lies with revenue. Adjudicating authority improperly rejected chartered accountant certificate without legal basis. Demand was revenue neutral as appellant would have been entitled to CENVAT credit if service tax was paid. Extended limitation period was improperly invoked since alleged errors would have been discovered through proper scrutiny of returns. Interest and penalties were also set aside. Appeal allowed. en-us Thu, 26 Jun 2025 00:00:00 +0530 Sat, 28 Jun 2025 10:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773854 CESTAT Chennai-AT set aside service tax demand based on difference between ST-3 returns and trial balance. Tribunal held revenue failed to prove debits represented payments for taxable GTA services, emphasizing burden of proof lies with revenue. Adjudicating authority improperly rejected chartered accountant certificate without legal basis. Demand was revenue neutral as appellant would have been entitled to CENVAT credit if service tax was paid. Extended limitation period was improperly invoked since alleged errors would have been discovered through proper scrutiny of returns. Interest and penalties were also set aside. Appeal allowed. Case-Laws Service Tax Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773854