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SCN solely based on difference between ST-3 & ITR cannot be sustained
Case Law Details
- Case Name
- Commissioner of CGST & CE Vs Modern Road Makers Pvt. Ltd. (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Commissioner of CGST & CE Vs Modern Road Makers Pvt. Ltd. (CESTAT Mumbai)
Introduction: The Commissioner of CGST & CE vs Modern Road Makers Pvt. Ltd. case was an appeal brought before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Mumbai. The case revolved around a substantial demand of service tax and a dispute about a mismatch between the turnover recorded and the value of the services reflected in ST-3 returns for the year 2013-14.
Detailed Analysis:
Background: Revenue filed an appeal against an order-in-original dated 11.08.2021, which dropp...





