Service Tax Demand Set Aside Due to Need for Verification of RCM Payment by Recipient

Varun Transport Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) In Varun Transport vs Commissioner of CGST and Central Excise CESTAT Mumbai, the appellant challenged the confirmation of a service tax demand arising from discrepancies between income reported in Income Tax Returns/Form 26AS and Service Tax Returns for the financial year 2014–15. The Department initiated proceedings based on a difference of ₹60.21 lakh and confirmed a service tax demand of ₹7.44 lakh along with interest and penalties. The Commissioner (Appeals) upheld the demand on the ground that the appellant...