2012 (7) TMI 708

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..... 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 both the sides. 2. The appellants are engaged in providing the services under the category of tele-communication and are registered with the Service Tax Department. During the .....

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..... uring the course of adjudication, the appellants contested the demand on the ground that the allegation of realisation of 339 crores as a service consideration is factually incorrect, as is clear from the figures reflected in their balance sheet. They also asked for the source of the above information and the allegation of excess realisation. The audit reports, to which the show cause notice refer .....

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..... as not produced the original balance sheet and profit and loss account. Learned advocate submits that a photocopy of the balance sheet was produced before the original Adjudicating Authority which he is referring to as "duplicate". Similarly, by drawing our attention to the findings of the Appellate Authority that the balance sheet maintained by the appellant is full of confusion and chaos. The s .....

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..... ned advocate that both the authorities below have not correctly examined the issue, by taking into account the balance sheet, profit and loss account and the other relevant documentary evidences. First of all, if the revenue is making an allegation to the effect that the appellant has realised service consideration to the tune of Rs.339 crores, as against 337 crores reflected in balance sheet, it .....

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..... 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 on record produced by the appellant in support of their defence. We make it clear, while remanding the matter, we have not expressed any opinion on the merits of the case and the lower authorities are to re-adj .....

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