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    <title>ST-3 Returns vs. Balance Sheets: Demand Requires Evidence of Taxable Service Income, Not Just Figure Comparison.</title>
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    <description>No demand can be confirmed by comparing the ST-3 return figures with balance sheet figures, in the absence of any evidence to the contrary that income in the balance sheet, if excess, reflects the providing of taxable services</description>
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      <description>No demand can be confirmed by comparing the ST-3 return figures with balance sheet figures, in the absence of any evidence to the contrary that income in the balance sheet, if excess, reflects the providing of taxable services</description>
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