TMI Blog2011 (6) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... they are able to co-relate the bills with the figures reflected in ST-3 returns and are able to explain the differences on account of the time gap between the receipt of consideration and Profit & Loss Account maintained by them for different years - Appeal is thus allowed by way of remand - ST/510 of 2010 - - - Dated:- 17-6-2011 - Mrs. Archana Wadhwa, J. For Appellant : Shri Shaleen J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 07.01.2009 was raised for confirmation of demand of service tax of Rs. 59,812/-, which stands confirmed by the lower authorities. Hence the present appeal. 3. After hearing learned advocate appearing for the appellants and learned DR appearing for the Revenue, I find that the said service tax demand stands confirmed and penalty stands imposed on the appellant on the ground that the figur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o inference that payments had been received Anchor Agencies Pvtl Limited -- [2008] 14 STT 335 02 Service tax cannot be recovered based on the returns shown in the income-tax returns Alpa Management Consul-tants P. Limited [2008] 17 STT 98 03 Service tax cannot be calculated on the basis of value of services shown on accrual basis in the Profit Loss A/c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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