SCN solely based on difference between ST-3 & ITR cannot be sustained

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 dropped a substantial ...