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2018 (6) TMI 1215 - AT - Service TaxValidity of SCN - First appellate authority has simply proceeded on the premise that the demand was based on the assumptions and presumptions and no serious efforts appears to have been made to reconcile the figures in the SCNs and the documentation of the respondent - Held that:- Ld. Commissioner (Appeals) has given no findings on the reconciliation aspect. During the hearing, the Ld. Advocate argued that the receipts in the balance sheets were entirely from another advertising agency having service tax registration and not from the advertiser - Though the Ld. Commissioner (Appeals) has dealt with the legal aspect of this issue but did not make any attempt to reconcile the total receipts from this agency or any other advertising agency with the figures mentioned in the SCN and its annexures. The figures in the books of accounts and the ST-3 returns require proper reconciliation and the same requires to be done at the level of the adjudicating authority. The matter requires to be remanded back to the adjudicating authority to reexamine the documentations and the submissions of the respondents explaining the receipts in their ledger and books of accounts and to reconcile the same with the returns filed by the Respondent - appeal allowed by way of remand.
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