TMI Blog2018 (10) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority as well as Ld. Commissioner (Appeals) but they have not considered the same and arbitrarily confirmed demand. The issue raised by Ld. Counsel needs to be considered, verified and thereafter, quantification of demand, if any remains to be decided. Therefore, both lower authorities have failed to arrive at the correct conclusion due to non consideration of the submission m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of audit, it was observed that the appellant have not discharged the service tax liability correctly, accordingly, on the basis of difference in the gross value shown in the balance sheet and ST.3 returns on the differential amount the service tax demand was proposed in the SCN which was confirmed in the adjudication order, the same was upheld by Commissioner (Appeals), therefore, the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records, we find that the Ld. Counsel has raised very vital point which directly affects the quantum of demand. As submitted by Ld. Counsel all these submissions were made before the adjudicating authority as well as Ld. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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