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2018 (10) TMI 1067

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..... oducing evidences to rebut the allegation of the department of excess receipt of the taxable value as were shown in the respective balance sheets of the financial year 2007-08 and 2008-09 in comparison to the ST-3 Returns - impugned order upheld - appeal dismissed - decided against appellant. - Appeal No. ST/87627/2015 - A/87415/2018 - Dated:- 26-7-2018 - Dr. D.M. Misra, Member (Judicial) And M .....

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..... peal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. On 20 th July 2018, when the matter was listed for hearing, the Ld. Chartered Accountant Shri Mohit Rawat for the appellant has submitted that they were withdrawing their Vakalatnama due to non-receipt of instruction from the appellant and undertook to communicate the next date of hear .....

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..... ellant. 6. The allegation of the department is that even, though the appellant had filed service tax ST-3 Returns for the years 2007-08 and 2008-09, the amount disclosed thereunder were not the correct gross receipts in comparison to the receipts shown in their balance sheets for the respective years. Consequently, on the differential value, demand notice was issued and confirmed. The appellant .....

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