https://www.taxtmi.com/caselaws?id=783173 A service tax dispute arising from a mismatch between ST-3 returns and the profit and loss account was sent back for fresh adjudication because the accounting basis and supporting evidence had not been fully examined on the appellant's present stand. Although prior acquiescence to pay differential tax and interest was noted, the record showed that the appellant had not been given a complete fresh consideration of the material, including Chartered Accountant's certificates, and the factual and legal issues remained open. The impugned order was set aside and the Original Authority was directed to reconsider the matter in accordance with law after allowing further evidence. en-us Tue, 09 Dec 2025 00:00:00 +0530 Mon, 23 Mar 2026 10:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783173 A service tax dispute arising from a mismatch between ST-3 returns and the profit and loss account was sent back for fresh adjudication because the accounting basis and supporting evidence had not been fully examined on the appellant's present stand. Although prior acquiescence to pay differential tax and interest was noted, the record showed that the appellant had not been given a complete fresh consideration of the material, including Chartered Accountant's certificates, and the factual and legal issues remained open. The impugned order was set aside and the Original Authority was directed to reconsider the matter in accordance with law after allowing further evidence. Case-Laws Service Tax Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783173