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2021 (12) TMI 791 - AT - Service TaxShort payment of service tax or calculation error - bank receipt was shown which is different from the bank statement available with the appellant - HELD THAT:- The gross value received is shown in the ST-3 return, for example, in the month of April 2009, as per the ST-3 return, the gross receipt is ₹ 1,56,63,650/- and after deduction of value of exempted services, it comes to ₹ 62,31,716/-. Whereas in the statement showing the calculation of short payment of service tax, in the column of bank receipt, the figure shown is ₹ 70,13,066/- which is not tallying with the ST-3 return. For this discrepancy, the appellant have written letters dated 06.11.2015, 22.03.2016, 05.04.2016 and 23.04.2016 to the Adjudicating Authority for seeking clarification for this calculation. However, the Adjudicating Authority in Para 14 of adjudication order has not given any clarification on the ground that all the calculation and working was carried by CERA audit very much in the presence of the appellant and at this juncture, this is not relevant. As per the principles of natural justice, the Adjudicating Authority is duty bound to give clear clarification on the working of differential service tax with the support of necessary documents such as bank statement/ ledger and ST-3 return etc. The appeal is allowed by way of remand to the Adjudicating Authority for passing afresh order after providing clarification to the queries raised in letters referred above and also after granting personal hearing.
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