2021 (12) TMI 791

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....dan, Superintendent (AR) for the Respondent ORDER RAMESH NAIR : Shri Paresh Sheth, learned Counsel appearing on behalf of the appellant raised preliminary objection that the statement calculating the short payment of service tax is not correct inasmuch as the bank receipt was shown which is different from the bank statement available with the appellant. Therefore, there is calculation err....

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....I have carefully considered the submissions made by both the sides and perused the record. I find that the gross value received is shown in the ST-3 return, for example, in the month of April 2009, as per the ST-3 return, the gross receipt is Rs. 1,56,63,650/- and after deduction of value of exempted services, it comes to Rs. 62,31,716/-. Whereas in the statement showing the calculation of short p....

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.... department cannot say that the calculation was done in the presence of noticee and the same is conclusive. Therefore, as per the principles of natural justice, the Adjudicating Authority is duty bound to give clear clarification on the working of differential service tax with the support of necessary documents such as bank statement/ ledger and ST-3 return etc. 4. Therefore, the entire matter ....