Case Law Details
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 the ST-3 Returns show the amount they have actually received, on which they have discharged the Service Tax liability. Thus, the issue essentially relates to a question of fact only i.e. what is the amount the appellant received for the services rendered during the impugned period. The appellant has undertaken to reconcile the figures shown in the balance-sheet vis-`-vis those in the Service Tax Returns. Therefore, in the interest of equity and justice, we are of the view that the matter needs to be remanded back to the original adjudicating authority for reconsideration afresh.
5.2 Accordingly, we direct the appellant to submit the taxguru.in reconciliation statement on the difference between the balance-sheet figures and ST-3 return figures duly certified by a Chartered Accountant. On such submission, the adjudicating authority shall consider the mater afresh and pass the order in accordance with law after giving a reasonable opportunity to the appellant to present their case.
FULL TEXT OF THE CESTAT JUDGEMENT
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