Mismatch in Form 26AS & ST-3: No short payment if service tax was paid in next financial year

Mohan Kumar Tiwari Vs Commissioner Central Goods & Service Tax (CESTAT Delhi) Brief facts of the case are that show cause notice dated 22.10.2018 was issued as it appeared to Revenue that the turnover of the appellant as per Form 26AS is higher than the turnover as per the ST returns and the financial records maintained by the appellant. Service Tax appeared to be short paid, duty of Rs. 12,58,560/- was demanded with proposal to impose penalty under Section 78, 77 and under Section 70 of the Act. Vide the ex-parte order-in-original the show cause notice was adjudicated and the proposed d...