2011 (4) TMI 1094

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....[Judgment per : N. Kumar, J.]. - The revenue has preferred this appeal challenging the order passed by the Tribunal [2007 (6) S.T.R. 181 (Tribunal)], which has held that the service tax cannot be recovered based on the returns shown in the income tax returns, as the provisions of income tax requires declaration of amounts still due from the debtors, while in the case of service tax, the same has....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not be made basis for levying the service tax. Therefore, the question involved in this appeal is regarding the valuation as well as the liability to pay service tax on the mount shown in the income tax returns. 4. This appeal is filed under Section 35G of the Central Excise Act, 1944. The said question falls squarely within the exception carved out in Section 35G, 'not being an order relati....