Demand cannot be raised merely for difference in ST-3 returns & Form 26AS

Kush Constructions Vs CGST NACIN (CESTAT Allahabad) After hearing both the sides duly represented by Shri A.K. Singh authorized representative of the appellant on behalf of the appellant and Shri Shiv Pratap Singh learned A.R. on behalf of the Revenue, we note that through impugned order service tax of Rs.93,000/–was confirmed alongwith equal penalty. On perusal of record, we note that the appellants were registered with the Service Tax Department and also they were filing ST–3 returns. Revenue has compared the figures reflected in the ST-3 returns and those reflected in Form 26AS ...