CESTAT Sets Aside Service Tax Demand Based on ST-3 & Trial Balance Difference

ITC Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai) The CESTAT Chennai heard an appeal filed by the appellant against the Order-in-Appeal upholding the confirmation of service tax demand, interest and penalty arising from alleged short payment of service tax under the category of “Transport of Goods by Road.” The dispute originated from a CERA audit which compared the taxable value declared in the appellant’s ST-3 Returns with the figures reflected in the Trial Balance for the financial year 2008-09. On finding that the Trial Balance reflected a higher valu...