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CESTAT Upholds Service Tax Demand Due to ITR-ST-3 Mismatch
Case Law Details
- Case Name
- Hastha Alternate Building Technology and Research Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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Hastha Alternate Building Technology and Research Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore)
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Bangalore, has upheld a Service Tax demand against Hastha Alternate Building Technology and Research Pvt. Ltd. for the period October 2014 to March 2015, confirming the levy of {Rs. } 5,08,440/- along with interest and equivalent penalty. The Tribunal’s decision was based on the appellant’s failure to offer a plausible explanation for a glaring discrepancy between the gross receipts from serv...
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