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2011 (11) TMI 219 - AT - Service TaxMis-declaration in ST-3 returns of the gross value of the service provided - difference in figures in the balance sheet and the figures reflected in the ST-3 returns – Held that:- The balance sheet figures are the income figures on accrual basis while the figures shown in ST-3 return were of actual receipt of payment. Therefore, without expressing any opinion on the merits of the case, the impugned order is set aside and matter is remanded back to adjudicating authority to reconsider the issue afresh. Appeal allowed by way of remand to adjudicating authority.
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