https://www.taxtmi.com/caselaws?id=245370 A service tax dispute arose from a discrepancy between ST-3 return figures and the debtors' ledger, with the appellant contending that reconciliation materials were not properly examined. The Tribunal found the adjudication incomplete and held that the evidentiary record required fresh consideration, so the matter was remanded for de novo decision. It also accepted the Revenue's request to put the appellant to terms before remand and directed deposit of 10% of the service tax involved as a condition for further hearing, after which a reasonable opportunity of hearing was to be granted. en-us Mon, 25 Nov 2013 00:00:00 +0530 Thu, 27 Mar 2014 08:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245370 A service tax dispute arose from a discrepancy between ST-3 return figures and the debtors' ledger, with the appellant contending that reconciliation materials were not properly examined. The Tribunal found the adjudication incomplete and held that the evidentiary record required fresh consideration, so the matter was remanded for de novo decision. It also accepted the Revenue's request to put the appellant to terms before remand and directed deposit of 10% of the service tax involved as a condition for further hearing, after which a reasonable opportunity of hearing was to be granted. Case-Laws Service Tax Mon, 25 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245370