TMI Blog2012 (4) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... ils before lower authorities to indicate that the entire amount as indicated in the balance sheet as an income has not come from the services rendered by them but could be loan and other income – Held that:- the adjudicating authority should have given a finding on records and the documents supplied by the assessee, the entire issue needs to be re-considered by lower authority - set aside the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that the appeal itself can be disposed at this juncture, as it lies in a narrow compass. In view of this, we allow the application for waiver of pre-deposit of amounts involved and take up the appeal for disposal. 4. Ld.Counsel would take us through the order-in-original, order-in-appeal and the Show Cause Notice. It is his submission that the Show Cause Notice seeks to demand Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they are engaged by banks to verify the antecedents of the peoples who are applying for the loans and they are covered under Business Auxiliary Service, as the appellants themselves taken Service Tax registration under the said category. It is his submission during the entire proceedings before the lower authorities, the liability of the appellant under various heads was never agitted, and this i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in this case also needs to be appreciated from the factual matrix, as regards the receipts indicated in the balance sheet of the appellant and the certificate issued by Chartered Accountant to that extent. It our opinion, this exercise is better left to the adjudicating authority to appreciate all the evidences available and that may be produced by the appellant. 7. Accordingly, in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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