2010 (1) TMI 197

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..... nt. ORDER 1. This appeal along with the stay applications is filed by the appellant against the confirmation of demand of Service Tax with interest and penalty under section 78 and section 76 of the Finance Act. 2. 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 led .....

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..... Sheet). He further submitted that the impugned order was passed without considering the applications on the defence taken by the appellant. He further submitted that the appellant also submitted the reconciliation statement of Ledger Account and ST-3 Returns but same were not considered and the demand was confirmed. 4. Heard. 5. I have perused the record and find that in the Order-in-Original i .....

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..... he 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, in the light of the documents placed before me by the appellant and after giving an opportunity to the appellants to present their case, preferably within three months from the date of commun .....

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