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TMI Blog2013 (12) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... gross taxable value shown in ST-3 Returns, the adjudicating authority could not examine the reasons for such differences, as now explained by the appellant. In these circumstances, in the interest of justice and to ascertain the correctness of the service tax liability, the matter requires to be remitted back to the adjudicating authority for determination of all issues afresh. The appellants are directed to furnish their detail reply/explanation so as to facilitate the Department to assess the correct liability - appeal is allowed by way of Remand. - Service Tax Appeal No.324/2010 - - - Dated:- 20-8-2013 - D M Misra And I P Lal, JJ. For the Appellants : Shri J P Khaitan, Sr Adv. And Biswajit Dutta, Adv. For the Respondent : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey were not supplied with the basis of computation of demand, hence a detailed reply explaining the differences in the receipts reflected in the bank statements and the value declared in the ST-3 Returns could not be submitted to the department. The Ld. Sr. Advocate placed a chart duly certified by Chartered Accountant, whereby, the differences between the receipts reflected in the respective bank statements and the gross taxable value declared in their ST-3 Returns for the respective years, has been duly explained. He, however, fairly accepted that such a detailed explanation duly certified by the Chartered Accountant had not been placed before the original authority during the course of adjudication proceeding. 4. Ld. A.R. for the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice has been disputed by the appellant contending that the entire receipts had not been reflected therein for the respective years. Also, the appellant has submitted that the basis adopted in the Annexure 'A' to the show cause notice while computing the demand has not been disclosed. The difference in the figures of actual receipts as per their financial documents and gross taxable value declared in the respective ST-3 Returns has now been reconciled/ explained through a statement/chart certified by the Chartered Accountant. The appellant has submitted six reasons in the said chart which according to them explain the apparent difference between the gross receipts shown in the bank statement/accounts and the figures of gross taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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