2025-VIL-2090-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Discrepancy between the taxable values declared in the ST-3 returns and the commissions reported in the financial statements - Whether the appellant was liable to pay the differential tax along with interest and penalties based on the discrepancy between the taxable values declared in the ST-3 returns and Financial Statements - HELD - The original authority noted that the appellant had agreed to pay the differential tax amount along with interest, and the first appellate authority had also recorded this acquiescence. However, the appellant has now resiled from their earlier position of acquiescence - It does not appear that the Original Authority has made a mistake in recording the acquiescence as the appellant has not filed an application for rectification of mistake before the said Authority or even resiled on that position before the Commissioner Appeals – Further, it is shocking to see the appellant's submissions in their Appeal Memorandum, which show a lack of respect for the First Appellate Authority—an office with significant responsibility in the scheme of quasi-judicial dispute resolution - Averments grounded on relevant facts and supported by appropriate case law, presented in a dignified and measured language, are without doubt more persuasive and credible than relying on rhetoric or attempting to obscure weak arguments or hide facts by immoderate language against the earlier authorities when litigating the matter up the appeal ladder – Since the appellant has now resiled from their earlier position of acquiescence, issues of fact and law were not examined earlier due to the appellant accepting to pay duty and the perceived lack of supporting evidence, needs to be addressed. The matter hence needs to be examined afresh - The impugned order is set aside and matter is remitted back to the original authority for fresh disposal in accordance with the law – The appeal is disposed of
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