Service Tax Demand Without Proof, based on ST-3 Returns vs. Trial Balance differences unjustified

South Eastern Coalfields Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi) The case of South Eastern Coalfields Limited versus the Commissioner of Central Excise & Service Tax, adjudicated by the CESTAT Delhi, revolves around a service tax demand imposed on the appellant without sufficient proof. The dispute arose from a comparison between ST-3 returns filed by the appellant from April 2015 to June 2017 and specific ledger account balances in the Trial Balance for the same period. The Revenue authorities alleged that the differences between these figures represente...