CESTAT Remands Service Tax Case Due to Failure to File Grounds of Appeal in ST-4 Form

Salini NDT Services Pvt Ltd Vs Commissioner of CGST And Central Excise (CESTAT Mumbai) In a service tax dispute involving alleged short payment based on Income Tax Return data for FY 2016-17, the Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) remanded the matter back to the Commissioner (Appeals) after finding that the appellant had failed to properly file the memorandum of appeal in the prescribed Form ST-4. The dispute originated after the department received Income Tax Return data from the Income Tax Department and sought financial records, including Form 26...