CESTAT examined service tax demands on bank transfers and ledger...

CESTAT examined service tax demands on bank transfers and ledger credits. Appellant contested that Rs.11,11,34,154/- of intra-bank transfers should be deducted instead of Rs.9,45,56,790/-. Due to insufficient evidence supporting the claimed deduction amount and need for proper reconciliation, matter remanded to adjudicating authority. Tribunal agreed that Revenue cannot arbitrarily consider all receipts as taxable without identifying specific service categories. Revenue must verify tax liability based on appellant's reconciliation details. Adjudicating authority directed to re-quantify service tax liability after examining appellant's documentation and conducting proper reconciliation. Appeals disposed of through remand for fresh determination of tax liability.