2017 (1) TMI 240

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..... services of renting of immovable property.  The appellant had filed declaration in Form VCES scheme.  The said declaration was rejected by Revenue primarily because the figures declared by under VCES did not match with the balance sheet and the profit and loss account. 2. The learned Counsel for the appellant argued that it is incorrect to compare the service tax value with the figures .....

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..... the appellant has given a C.A's certificate which reconciled the figures but the same was not presented before the lower authorities and therefore lower authorities did not get an opportunity to examine the same.  On examination of the figures in the profit & loss account and the service tax assessable value did not match for various reasons like the date of payment and date of billing may be .....

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