No service tax demand merely based on difference without providing nature of service

Outotec India Private Limited Vs Principal Commissioner of Service Tax-I (CESTAT Kolkata)

CESTAT Kolkata held that no demand of service tax can be made simply based on the difference between the Balance Sheet and the ST-3 returns without providing any explanation about the nature of service on which service tax is payable. Thus, order is set aside to that extent.

Facts- The present appeal has been filed against the Order-in-Original dated 31.03.2016 wherein the total demand of Service Tax amounting to Rs.8,18,77,300/-, along with recovery of CENVAT Credit o

Please become a Premium member. If you are already a Premium member, login here to access the full content.