2013 (4) TMI 524

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..... rder in appeal No. 96-ST/LKO/2012 dated 28.02.2012 passed by Commissioner Central Excise (Appeal) Lucknow. 2. Brief facts of the case are that M/s. Vvs Alloys (hereinafter referred to as the respondent) had received certain commissions on which service tax was liable to be paid. On scrutiny of balance sheet, it was found by the department that respondent has collected Rs. 4,05,39,952/- as commiss .....

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..... ame does not match with the ST-3 Returns figures. Moreover in the balance sheet, there is receipt of Rs. 4,05,39,952/- during the year 2007-2008 and respondent has suppressed the figures in ST-3 Returns. He also submits Commissioner (Appeal) has relied on Chartered Accountant certificate, Income Tax provisions and principles of accounting but has not discussed anything on ST-3 Returns. He submits .....

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..... ovisions and principles of accounting in preparing balance sheet. We therefore set aside the impugned order and remand the case back to Commissioner (Appeal) for deciding the matter afresh after considering the figures shown in ST-3 Returns for the year 2007-2008 and after giving an opportunity of hearing to both sides. 6. Appeal is allowed by way of remand.
Case laws, Decisions, Judgements, .....

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