2012 (7) TMI 708

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..... ned order and remand the matter to the original Adjudicating Authority with directions to supply the basis of making the allegation of realisation of more amount for the services provided by them and to examine the documentary evidences - in favour of assessee by way of remand. - 532 of 2011 - ST/658/2011 - Dated:- 8-12-2011 - Archana Wadhwa, Rakesh Kumar, JJ. For Appellant: Shri R Madhav Rao, Adv. For Respondent: Shri A Jain, DR Per: Archana Wadhwa: After dismissing with the condition of pre-deposit of service tax of Rs.48,27,678/- and penalty of identical amount confirmed against and imposed upon the applicant/appellant for the period April 1999 to March 2000, we proceed to decide the appeal itself with the consent of bo .....

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..... icating Authority that there is an observation to the effect that the assessee have not denied the fact of excess billing. The above observation of the Adjudicating Authority stands contested by the learned advocate by drawing our attention to his own observations made in the earlier paragraphs indicating that the appellant have seriously contested the above value of the taxable services as factually incorrect and have also asked for the source of the same. We further note that the Adjudicating Authority has not relied upon the appellants balance sheet and profit and loss amount by observing that the one produced before him stand marked as duplicate and the appellant has not produced the original balance sheet and profit and loss account. L .....

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..... flected in balance sheet, it is for the revenue to establish the said fact while producing sufficient evidences on record. It is seem that even audit reports, on the basis of which allegations have been made, do not stand supply to the appellant. We are not aware as to whether the said audit report has disclosed the basis of realisation of the above alleged figure of 339 crores or not. The minimum, revenue could have done was to supply a copy of the audit report to the appellant so as to enable them to meet with the allegations made therein. Apart from that, we note that examination and verification of the balance sheet and profit and loss account by the authorities below is not appropriate. As factual examination can be done only original .....

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