9911796707
TMI Blog2012 (4) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... t explained that receipts on bank statements includes receipt of various other amounts such as interest, loan etc and therefore without proper verification that cannot be taken as income for rendering services, the original adjudicating authority proceeded to confirm the demand on the basis of bank statement - Held that: the original adjudicating authority confirmed bigger amount than what was men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the delay occurred because of concerned clerk who received the order, showed the date of receipt as 14th February instead of 04th February. Hence, the mistake occurred. Since the delay has been explained, I consider that the delay is required to be condoned. Accordingly, I condone the delay. 3. The Show Cause Notice was issued in this case by comparing the income tax return with the ST-3 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounts such as interest, loan etc and therefore without proper verification that cannot be taken as income for rendering services, the original adjudicating authority proceeded to confirm the demand on the basis of bank statement. In fact, the original adjudicating authority confirmed bigger amount than what was mentioned in the Show Cause Notice also, which was rightly set aside by the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ually received for providing service by the appellant during the whole period covered by the Show Cause Notice, verify the same and thereafter come to a conclusion, Needless to say that the appellant shall be given an opportunity to present their case before a final decision is taken. 4. COD application, stay application as well as the appeal are decided in above terms. (Dictated Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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