2026-VIL-932-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Reconciliation of Commission Payments Across Multiple Offices - Service tax demand arising from discrepancies between commission amounts shown in trial balance vis-à-vis ST-3 returns for multiple assessment periods - Whether service tax liability can be confirmed based on journal entries in Trial Balance when the service tax on commission payments for some branches were considered and discharged by centralized offices – HELD - While the appellant is not disputing the levy of service tax on commission per se, it has brought to notice that it has a practice of discharging service tax liabilities at its Kolkata and Delhi offices, and if such payments are considered, it would clarify whether there is any non-payment of service tax. The appellant has not backed its submissions with proper documentary evidence regarding payments by Delhi and Kolkata offices. The matter requires remand to the adjudicating authority for fresh consideration with proper documentary evidence including full year-wise reconciliation of trial balance vis-à-vis ST-3 returns, details of entries considered by Delhi or Kolkata office, ST-3 returns of those offices showing differential journal entries, and a certificate from the chartered accountant providing complete reconciliation details - No penalty is to be imposed as there exists no mens rea, though interest would be payable if additional service tax is found due. The appeal is remanded to the adjudicating authority with directions to complete proceedings within three months of submission of documentary evidence by the appellant – The appeal is allowed by remand
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