TMI Blog2023 (11) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... artment is that there is difference between consideration shown in the balance sheet and ST-3 return and on such difference according to department the Service Tax was not paid - HELD THAT:- Firstly the Adjudicating Authority as well as the Commissioner (Appeals) has not come to conclusion that the difference between the figure of ST-3 return and balance Sheet is against which head of service. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case are that the appellants are providing the Banking and other financial service, they are also engaged in sale of stamp paper, wherein they earned commission income. The case of the department is that there is difference between consideration shown in the balance sheet and ST-3 return and on such difference according to department the Service Tax was not paid. The appellant at the time o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith regard to the difference arising between the ST-3 return and balance Sheet. According to which this demand did not sustainable. He plea for remand to re-examined the differences raised by the department in the SCN. He further submits that despite the fact that there is demand as alleged by the department, since, the demand was raised only on the difference between the figures appearing balance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t which service is involved demand prima facie cannot be sustained. However, now the appellant has given the complete detail in their appeal regarding the differences. Therefore, the same needs to be re-verified and re-considered. 6. Accordingly, we set aside the impugned order and remand the matter to Adjudicating Authority by keeping all the issues open. Appeal is allowed by way of remand to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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