2026-VIL-1751-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - De novo adjudication on remand - Evidentiary value of Chartered Accountant's certificate and balance sheet – Appellant-society was alleged to have rendered Business Exhibition Service without payment of service tax - Earlier Tribunal order set aside the demand under Club and Association Services and remanded the matter only to verify the difference between the revenue sharing certified by the organiser and the receipts shown in the balance sheets, including grants received directly from the Government of India - On remand, the demand for earlier periods was dropped, but the demand for the period covered by the Show Cause Notice was confirmed on the differential amount, on the ground that the Chartered Accountant's certificate was not cogent evidence - Whether the Adjudicating Authority travelled beyond the remand order - HELD - The only direction in the remand order was to ascertain the difference between the revenue sharing certified by the organiser and the amount shown as receipt from the exhibition in the balance sheet. The observation of the Adjudicating Authority that a CA certificate is not conclusive evidence is cannot be accepted. It is settled law that books of account, balance sheets and Chartered Accountant's certificates are admissible documents for proof of their contents. The difference in the amount recorded in the books and in the income certificate was explained by the Appellant as arising from the accrual method of accounting, whereas taxes were paid on the actual amount received, and the Adjudicating Authority was silent on this submission. The impugned order was also silent on the earlier observation that service tax liability had been fully discharged by the organiser and the same amount cannot be charged twice. Sole reliance on balance sheet figures is not acceptable in the absence of any supporting evidence - The Adjudicating Authority travelled beyond the terms of the remand order and failed to observe judicial discipline. The order under challenge is set aside and the appeal is allowed
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