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Service Tax - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

The balance sheet figures are the income figures on accrual ...


Income Discrepancy: Balance Sheet vs. ST-3 Returns; Case Remanded for Fresh Review by Adjudicating Authority.

January 12, 2012

Case Laws     Service Tax     AT

The balance sheet figures are the income figures on accrual basis while the figures shown in ST-3 return were of actual receipt of payment. - Matter remanded back to adjudicating authority to reconsider the issue afresh..... - AT

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