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TMI Blog2024 (1) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... was called to explain the difference between the figures of Form 26AS and ST-3 returns but the appellant chose not to file the reconciliation statement. It is also a fact on record that appellant did not join adjudication proceedings, in that circumstances, the Revenue could not find out why there is a difference between figures of Form 26AS and ST-3 returns which is the route cause of demand of service tax from the appellant in this case. In that circumstances, it is the duty of the appellant to explain why there is difference between the figures of Form 26AS and ST-3 returns which the appellant failed to do so during investigation as well as during adjudication. In that circumstances, to meet end of justice, the appellant is required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom Income Tax Department through Form 26 AS, the investigation was started and the appellant was called to explain the differences between figures of ST-3 returns and figures shown in Form 26AS. The appellant did not respond to it. Thereafter, a show cause notice dated 21.01.2020 was issued for the period 2014-2015 to June 2017. The matter was adjudicated. During investigation, the appellant did not join. The adjudication authority after ample opportunity was granted to the appellant, passed an ex-parte order demanding service tax on differential figures of Form 26AS and ST-3 returns along with interest and penalty was also imposed. The said order was challenged before learned Commissioner (Appeals) on the ground that there is no differenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd which is beyond extended period of limitation is not sustainable. In alternative, he also submitted that if required appellant is ready to produce the reconciliation statement for differential figures of Form 26AS and ST-3 returns. 4. On the other hand, learned authorized representative supported the impugned order and submitted that as appellant was called to explain the difference between the figures of Form 26AS and ST-3 returns, but appellant chose not to join investigation and not to join adjudication. In that circumstances, the demands are to be confirmed and the case laws cited by the appellant are not applicable to the facts of this case. 5. Heard the parties and perused the records. 6. In this case, it is a fact on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the appellant as Form 26 AS is public document and the said document was available on record during the period 2014-2015 onwards with the Department, in that circumstances, I hold that demand pertaining to extended period of limitation is not sustainable and the same is set aside but for rest of the demand, I remand the matter back to the Adjudicating Authority to find out from the reconciliation statement to be submitted by the appellant within 30 days from the receipt of this order and if at all there is any difference then demand can be raised against the appellant. In the facts and circumstances of the case, no penalty can be imposed on the appellant. 7. With these terms, appeal is partly allowed and the Adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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