CESTAT directs dept to consider reconciliation of difference between ST-3 & Balance Sheet figures

S. S. Construction Vs Commissioner of Central Excise (CESTAT Mumbai) Service Tax dispute: S.S. Construction vs Commissioner of Central Excise. Remanded for reconsideration. Balance-sheet vs ST-3 Returns. Get details on TaxGuru.in. The short issue for consideration is whether the appellant has discharged the Service Tax liability correctly or not? The Service Tax is payable on the amounts received for the services rendered and not on the amounts billed or charged. According to the appellant, the balance-sheet figures reflect the gross amount charged, whereas the figures they have declared in th...