Discrepancies found between trial balance and ST-3 return for service charges; case remanded for further review.

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....Levy of Service tax - Discrepancies between credit balance of subscriber service charges shown in the Trial Balance and the value of taxable services during the financial years as per ST-3 return - While the question of taxability is to be decided according to the principles of law, what was the factual accountancy practice followed must be disclosed with evidence so as to examine the applicability of the principles of law involved to those facts. - Matter restored back - AT....