2018 (6) TMI 714

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..... n observing that the appellant has not produced enough documents. The Ld.Counsel has requested for further chance to establish the case of the appellant - it is appropriate to remand the matter to the adjudicating authority to reconsider the issue after giving opportunity to the appellant for personal hearing - appeal allowed by way of remand. - Appeal No. ST/521/2010 - 40548/2018 - Dated:- 27-2- .....

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..... nalty. After due process of law, the original authority confirmed the demand of service tax of ₹ 3,58,331/- alongwith interest and imposing penalty under section 78 of the Finance Act, 1994. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. At the time of hearing, the Ld.Counsel Sh.Hari Radhakrishnan submitted that the very basis of the allegation in SCN is not .....

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..... 10 (20) STR 55 (Tri-Bang). It is also submitted by the Ld.Counsel for the appellant would be able to establish the difference of the amount by documentary proof. The appellant pleaded that the matter may be remanded. 3. The Ld.AR reiterated the grounds of appeal. 4. Heard both sides. 5. Demand has been raised due to the difference in the figures of income shown in the profit and loss acco .....

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