2017 (1) TMI 240

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..... horities 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 different or some services may be for residential renting etc. - matter remanded to the Commissioner (A) to examine the C.A. cert .....

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..... certificate issued by RDJSK Associates Chartered Accountants wherein the difference between the balance sheet and figures given in VCES have been reconciled. The said certificate was not provided to the lower authorities and nobody appeared before the lower authorities. Learned Counsel argued that the appellant being a small company and an individual who was not very conversant with law. 3. .....

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..... re learned C.A. argued that they had filed returns for the year 2010-11. In view of the above facts the impugned order is set aside and the matter is remanded to the Commissioner (A) to examine the C.A. certificate produced by the appellant and other facts produced by the appellant. 5. The appeal is disposed of by way of remand. (order pronounced in Court 02/12/2016) - - TaxTMI - TMIT .....

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