No service tax demand merely based on difference without providing nature of service

Outotec India Private Limited Vs Principal Commissioner of Service Tax-I (CESTAT Kolkata) CESTAT Kolkata held that no demand of service tax can be made simply based on the difference between the Balance Sheet and the ST-3 returns without providing any explanation about the nature of service on which service tax is payable. Thus, order is set aside to that extent. Facts- The present appeal has been filed against the Order-in-Original dated 31.03.2016 wherein the total demand of Service Tax amounting to Rs.8,18,77,300/-, along with recovery of CENVAT Credit of Rs.1,67,768/-, has been ordered, a...