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TMI Blog2013 (2) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... furnished by them and the reconciliation statement submitted by them. Thus, the ground for rejection of the claim made by the appellant is flimsy. Nothing prevented the adjudicating authority to call for relevant records of the appellant and satisfy himself as to the correctness and accuracy of the figures submitted by the appellant, in case he had any reason to doubt the veracity of the appellant's claim. Therefore the matter has to go back to the adjudicating authority for consideration afresh by keeping in mind the fact that while the balance-sheet figures are on accrual basis, the liability to discharge Service Tax is on cash basis. The reconciliation statement provided by the appellant shall be examined carefully in detail and if n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l basis whereas the liability to pay Service Tax is on cash basis ; therefore, they are bound to be difference between these two figures. 3.1 In the reconciliation statement submitted by the appellant in reply to the show-cause notice dated 21.08.2008 they have clearly explained the figures as follows:- From these figures, the amount received on cash basis is worked out and Service Tax liability has been discharged. If the Revenue has any doubt regarding the figures given in the reconciliation statement, they could have asked for submission of relevant documents from the appellants which they have not done. 3.2 The Revenue has ignored these figures and has demanded the Service Tax on the entire amount shown as income in their Balanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing in the audited financial results. On perusal of the same it is seen that an amount of Rs.112.79 crores has been shown as service tax paid during the financial years 2002-03 to 2006-07 under the categories of Airport Services, Storage Warehousing and Repairs maintenance. Further, the said reconciliation statements also reflects certain figures under the head Export Services (amount received in foreign exchange), Airport Services rendered in INR not taxable till 09.09.2004, amongst others. In other words AIR INDIA have by way of the above reconciliation statement indicated that a major portion of the revenues reflected in their audited financial results were not taxable during the said period and that they have paid appropriate ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , TR-6/GAR-7 challans, CENVAT statement, etc. in connection with the amount of Service Tax paid under the categories of storage and warehousing', repairs and maintenance' and Airport services, nothing is forthcoming on the available records. 5.1 On the reading of the above, it is clear that the adjudicating authority has not rebutted the claims of the appellant after examining the figures furnished by them and the reconciliation statement submitted by them. Thus, the ground for rejection of the claim made by the appellant is flimsy. Nothing prevented the adjudicating authority to call for relevant records of the appellant and satisfy himself as to the correctness and accuracy of the figures submitted by the appellant, in case he had a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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