2011 (6) TMI 185

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.... : Mrs. Archana Wadhwa;   The appellants are engaged in providing services under the category of Business Auxiliary Services, for which purpose they are registered with the service tax department. Scrutiny of their profit and loss account for the year 2005-06 revealed that the income on account of commission is to the tune of Rs. 20,50,798/-, whereas in ST-3 returns filed for the said purp....

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....are not matching. Appellants have contended that in accordance with the mercantile system of accounting and on account of time gap between raising of the bills and actual receiving of the instruction, the said figures are bound to be different. In the absence of any evidence of providing of services and receipt of extra consideration, the confirmation of demand on the above sole ground, is not jus....

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....e calculated on total receipts Tempest Advertising P. Limited - [2007] 9 STT 168  4. After hearing the learned DR, I find that the only basis for confirmation of demand against the appellants is Profit & Loss Account figures. Admittedly, there is no other evidence on record showing any service provided by the appellants or availing excess consideration for the same. The appellants have ....