Admitted Service Tax Liability Incorrectly Recorded as ₹6.06 Lakh Instead of ₹4.53 Lakh: CESTAT Remands Matter for Re-verification

The CESTAT noted a discrepancy in the recorded service tax liability, where an amount of ₹4.53 lakh was mistakenly taken as ₹6.06 lakh. It ordered a remand for factual re-verification. This case emphasizes the importance of accurate data recording during adjudication and showcases judicial flexibility when genuine clerical or accounting errors are evident. The tribunal’s approach ensures fairness and factual correctness before drawing conclusions or imposing penalties.