TMI Blog2019 (5) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... lishing that the entire amount received by the appellant as reflected in said returns in the Form 26AS being consideration for services provided and without examining whether the difference was because of any exemption or abatement, since it is not legal to presume that the entire differential amount was on account of consideration for providing services. The SCN is not sustainable - appeal all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants were registered with the Service Tax Department and also they were filing ST-3 returns. Revenue has compared the figures reflected in the ST-3 returns and those reflected in Form 26AS filed in respect of the appellant as required under the provisions of Income Tax Act, 1961. We note that without further examining the reasons for difference in two, Revenue has raised the demand on the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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