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2010 (1) TMI 197 - AT - Service TaxPayment of service tax- The facts of the case are that on scrutiny of the service tax record it was noticed that there is the difference between the brokerage amount shown in ST-3 returns and respective ledger account maintained by them. The brokerage as per ST-3 return was Rs. 3,46,01,631 and as per ledger account was Rs. 3,68,84,783 and making the total difference of Rs. 22,83,152. A show-cause notice was issued, Service Tax was confirmed along with the interest was imposed. Aggrieved from the same, the appellant preferred an appeal which was rejected. Aggrieved from the same appellant is before me. Held that- I have gone through the records and found that the appellant has placed the reconciliation statement in support of their claim which needs examination by the lower authorities. After granting the stay, I take up the appeal for disposal, and find that the case need fresh adjudication after considering the reconciliation statements produced by the appellants. Accordingly, I remand the matter back to the original adjudicating authority for fresh adjudication.
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