Service Tax Evasion Case Overturned Due to Lack of Evidence; Discrepancies in Financial Records Not Proven by Department.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Evasion of service tax - security service and manpower recruitment and supply service - willful evasion - difference of turnover as per balance sheet and as per their ST-3 Returns - Amount shown in TDS certificates / 26AS returns - reconciliation between bank account and books of account - Department is not able to disprove the explanation of the assessee - demand set aside - AT....