2023 (11) TMI 820

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....t Shri. Ajay Kumar Samota , Superintendent ( Authorized Representative ) for the Respondent ORDER RAMESH NAIR This appeal is directed against Order-in-Appeal No. AHM-EXCUS-003-APP-318-13-14 dated 05.12.2013 passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellants are providing the Banking and other financial service, they are also engaged in sale ....

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....y the department it is not known that Service Tax demand is against which head, therefore on this ground itself the demand is not sustain. He submits that in the appeal memo random in the account of appeal, they have given the detail of their consideration and re-consideration with regard to the difference arising between the ST-3 return and balance Sheet. According to which this demand did not su....

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.... records. We find that firstly the Adjudicating Authority as well as the Commissioner (Appeals) has not come to conclusion that the difference between the figure of ST-3 return and balance Sheet is against which head of service. It is a settled law that without determining the fact about which service is involved demand prima facie cannot be sustained. However, now the appellant has given the comp....