CESTAT Upholds Service Tax Demand Due to ITR-ST-3 Mismatch

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 services declared in ...