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2010 (4) TMI 186 - AT - Service TaxShort payment of service tax- it was observed that reconciliation of income shown in the balance sheet with declared income of ST-3 returns, it was noticed that the respondent has short paid the service tax. Further it appears that on comparison of actual receipts contained in all the ST-3 returns filed with the department, the service provider has willfully suppressed the receipt of the services provided for not paying the service tax. It further appears that certain receipt amounts were shown as receipt in the bank cash ledger on which the service tax appears to have been paid. . The adjudicating authority did not took any pain to reconcile the bank account, balance sheet along with ST-3 returns with the explanation given by the respondent during the course of investigation. Hence, the Commissioner (Appeals) has allowed their appeal. Held that- I do not find any reason to interfere with the impugned order which is a reasonable order and the respondent has already given the explanation of the point of differences raised by the department at the time of investigation and much before issuance of show cause notice. Accordingly, I do not find any merit in the appeals and the same are rejected.
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