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TMI Blog2010 (4) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... . The adjudicating authority did not took any pain to reconcile the bank account, balance sheet along with ST-3 returns with the explanation given by the respondent during the course of investigation. Hence, the Commissioner (Appeals) has allowed their appeal. Held that- I do not find any reason to interfere with the impugned order which is a reasonable order and the respondent has already given the explanation of the point of differences raised by the department at the time of investigation and much before issuance of show cause notice. Accordingly, I do not find any merit in the appeals and the same are rejected. - ST/154 & 155/2009 - A/372-373/2010-WZB/AHD - Dated:- 23-4-2010 - Mr. Ashok Jindal, Member (Judicial) Shri S.J. Vyas, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence before the adjudicating authority to justify their claim and reconcile the balance sheet; bank account, ST-3 returns without giving any opportunity to the adjudicating authority to rectify the procedure of calculation. Hence, the matter be remanded. 4. On the other hand, Shri S.J. Vyas, learned advocate appeared before me and submitted that the demands confirmed against them by the adjudicating authority was incorrect and the same were barred by limitation and all these demands are on presumptions only. It is the onus of the department to prove that the receipts were taxable receipts and the mere suspicion that the entries shown in the receipt side of the bank account are taxable receipts and gross income shown in the balance sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebtors and creditors had escaped proper consideration while reconciliation. The gross income was devoid of service tax whereas the amount of creditors/debtors was containing element of service tax and therefore both could not be worked out together to arrive at actual receipts on reversal basis. Further, the method adopted for reconciliation of the income was incomplete and faulty as it had not considered the amount of bad debt and credit notes issued in relation to the taxable service which were required to be deducted from the gross income shown in the balance sheet. Similarly, Annexure B and Annexure C are related to receipt of amounts shown by the appellants in their books of account/ledger. The adjudicating authority had simply held th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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