TaxTMI 
TaxTMI 
2018 (2) TMI 1319
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....e in both the appeals are identical. Therefore both the appeals are taken up for final disposal. 3. The brief facts of the case are that appellant is a manufacturer of electronics goods. The appellant is paying certain amounts to their foreign corroborator. During the impugned period the appellant paid several amounts under the head of advertisement and sale promotion actual expenditure incurred in Sri Lanka and Bangladesh which were reimbursed on account of purchase of goods, on account of holding exhibition, events, accommodation outside India. Certain provisions of expenditure. The said amounts have been paid by the appellant in foreign exchange. For provisions of expenditure no actual amount has been paid by the appellant. He had made ....
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....ng authority or the investigating authority, but they did not try to co-relate the figures from balance sheet with their ST-3 returns and the documents produced by them. The allegation against the appellant has made that they have not produced whole of the record. It is his contention that they are bulky records that if Revenue feels aggrieved with non-production of the documents, the person of the department may be deputed to investigate each and every record with them. It is his submission that appellant has provided C.A. Certificate and same has been discarded without assigning any reason. In that circumstances impugned orders are to be set aside. 5. On the other hand the ld.AR supported the impugned order and submits that as per balanc....
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....entioned in the balance sheet in terms of decision of this Tribunal in the case of GSP Infratech Development Ltd. v. CCE, C & ST, Belgaum [2015 (39) STR 327 (Tri-Bang.)], wherein this Tribunal has observed as under:- "3. Unfortunately learned Commissioner has forgotten the fact that merely going by the Balance Sheet and Ledger figures to arrive at the service amount received is not correct. More so because many times we have found that Balance Sheet is prepared on accrual basis whereas Service Tax is levied on receipt basis. In any case for demand of Service Tax, first of all the nature of services rendered has to be considered, thereafter it has to be examined whether the service is covered by definition of services in the Finance Act, 1....