2018 (2) TMI 828

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..... dence to bring the value and services to the fold of tax. Further, show-cause notice does not provide any basis to hear the grievance of the Revenue today - Determination of the liability than the liability already determined by the adjudicating authority by his order dated 07/09/2012 is not entertainable without any basis - appeal dismissed - decided against Revenue. - APPEAL NO: ST/846/2012 - F .....

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..... ne the controversy. The show-cause notice did not disclose the reason why there is a discrepancy between the financial statements and the tax returns. It was stated that the invoices are prima facie evidence to bring the value and services to the fold of tax. Further, show-cause notice does not provide any basis to hear the grievance of the Revenue today. Determination of the liability than the li .....

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