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2013 (2) TMI 635 - CESTAT, NEW DELHIWhether the advances giving raise to tax demand has really suffered tax in subsequent period and disclosed in service tax returns filed - Held that:- From various documents enclosed to paper book it exhibits that the appellant has made effort to satisfy the authority below making reconciliation of the advance received with adjustment thereof towards taxable service received in future. But that does not pin point in which year and under which head that was adjusted filing returns under Finance Act, 1994. What that is required is that both sides should make effort to reconcile with reference to receipt and disclosure in the returns of relevant year to reach to a rational conclusion in respect of the amounts of the show cause notice. If any of the part of the advance attributable to taxable service and that did not form part of returns filed subsequently that amount shall be brought to tax without escapement. Law does not permit postponement of liability because of specific provision under section 67(3) of the Finance Act - remand the matter for proper reconciliation to serve interest of justice
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