Service tax demands based on discrepancies between ST-3 Returns & balance sheets

Indian Machine Tools Manufacturers Association Vs Commissioner of Central Excise (CESTAT Chandigarh)

Introduction: In the case of Indian Machine Tools Manufacturers Association (IMTMA) vs. Commissioner of Central Excise, CESTAT Chandigarh delves into the controversial issue of service tax demands based on discrepancies between ST-3 Returns and balance sheets. This article dissects the case and its implications.

Detailed Analysis:

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