Case Law Details
C. E. Testing Company Pvt. Ltd. Vs Commr. of Service Tax (CESTAT Kolkata)
The case of C. E. Testing Company Pvt. Ltd. vs. Commr. of Service Tax (CESTAT Kolkata) revolves around the obligation to pay Service Tax for sub-contract work, specifically map-making services, undertaken between October 2007 and March 2008. The detailed order by CESTAT Kolkata provides insights into the arguments presented by both the appellant and the revenue, addressing issues of demand, reconciliation, and the applicability of tax regulations.
Background and Registration: The appellant, registered with Service Tax since October 2003, faced a Show Cause Notice in 2009, alleging a lower turnover in ST-3 Returns compared to their Income Tax and Balance Sheet declarations.
Adjudicating Authority’s Decision: The Adjudicating Authority, after considering detailed evidence, dropped a portion of the demand but confirmed a service tax liability of Rs.25,70,758. Both the appellant and the revenue filed appeals.
Revenue’s Grounds: The revenue contended that the Adjudicating Authority erred in dropping a significant portion of the demand and sought the allowance of their appeal.
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