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TMI Blog2018 (6) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... ke any attempt to reconcile the total receipts from this agency or any other advertising agency with the figures mentioned in the SCN and its annexures. The figures in the books of accounts and the ST-3 returns require proper reconciliation and the same requires to be done at the level of the adjudicating authority. The matter requires to be remanded back to the adjudicating authority to reexamine the documentations and the submissions of the respondents explaining the receipts in their ledger and books of accounts and to reconcile the same with the returns filed by the Respondent - appeal allowed by way of remand. - ST/153,234/2009-DB - A/10884-10885/2018 - Dated:- 4-4-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) AND Mr. DEVENDER SING ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formula for calculating the demands. Instead of reassessing or recalculating the demand by way of reconciliation, Commissioner (Appeals) has proceeded to drop the demand and the matter should therefore, be remanded. 3. Ld. Advocate for the appellant submits that the Respondent had already explained and reconciled the entries in dispute and it was incorrect to say that the entries explained and entries noticed are different since the entries are as per serial number and not as per letter dated 18.07.2017 of the Department. He also argued that the differences in the books of accounts and figures in the returns cannot be sole basis of demand. He also submitted the particulars of receipts and service tax paid and the certificate of Chartere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a chance to assist the court in complete reconciliation of the figures in the Annexures to the show cause notices and the extracts from books of accounts. From the balance sheet pages provided by the respondents, he was not able to fully reconcile the figures and pleaded that he may be allowed to reconcile the figures by submitting further documentation in addition to the documentation already submitted before the Tribunal. We, therefore, find force in the contention of the Revenue that the figures in the books of accounts and the ST-3 returns require proper reconciliation and the same requires to be done at the level of the adjudicating authority. In view of the above position, the matter requires to be remanded back to the adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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