Demand for Service Tax Solely based on ST-3 Returns vs. Trial Balance differences unjustified without Proof of Taxable Services; Burden of proof of Tax Evasion lies with Revenue: CESTAT [Read Order]

Demand for Service Tax Solely based on ST-3 Returns - Trial Balance - unjustified - Proof of Taxable Services - Burden of proof - Tax Evasion lies with Revenue - CESTAT - taxscan

The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has overturned a demand for Service Tax levied solely based on disparities between ST-3 Returns and Trial Balance figures. The judgment highlighted the fundamental principle that the burden of proving tax evasion rests squarely on the revenue authorities. The case involved M/s. South Eastern…

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