TMI Blog2021 (12) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... rn, the gross receipt is ₹ 1,56,63,650/- and after deduction of value of exempted services, it comes to ₹ 62,31,716/-. Whereas in the statement showing the calculation of short payment of service tax, in the column of bank receipt, the figure shown is ₹ 70,13,066/- which is not tallying with the ST-3 return. For this discrepancy, the appellant have written letters dated 06.11.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed above and also after granting personal hearing. - Service Tax Appeal No. 10784 of 2019-SM - A/12589/2021 - Dated:- 7-12-2021 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri Paresh Sheth, Advocate for the Appellant Shri G.Kirupanandan, Superintendent (AR) for the Respondent ORDER RAMESH NAIR : Shri Paresh Sheth, learned Counsel appearing on behalf of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -3 return was taken from the ST-3 return submitted by the appellant and the bank statements and as per the bank ledgers submitted by them at the time of audit. Therefore, there is no discrepancy in the working out of differential service tax demand. 3. I have carefully considered the submissions made by both the sides and perused the record. I find that the gross value received is shown in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant and at this juncture, this is not relevant. I completely disagree with the stand taken by the Adjudicating Authority. Whenever any show cause notice is issued the same should have each and every data from the relied upon document with the department. The department cannot say that the calculation was done in the presence of noticee and the same is conclusive. Therefore, as per the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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