2011 (11) TMI 219

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t of payment. Therefore, without expressing any opinion on the merits of the case, the impugned order is set aside and matter is remanded back to adjudicating authority to reconsider the issue afresh. Appeal allowed by way of remand to adjudicating authority. - ST/634/2010 - - - Dated:- 23-11-2011 - MR.M.V. RAVINDRAN, DR. P. BABU, JJ. Represented by: S/Shri Saremal Shah, Saumil Jain .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fference in figures in the balance sheet of the assessee and the figures reflected in the ST-3 returns filed by the assessee. Coming to the conclusion that there were some mis-declaration in ST-3 returns, both the lower authorities have confirmed the demand. However, since the issue lies in the narrow compass, we allow the application for waiver of pre-deposit of balance amounts involved and take .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e basis that the appellant's figures reflected in balance sheet and ST-3 returns do not match and there is mis-declaration of the gross value of the service provided. In our considered view, the point as to that the balance sheet figures are the income figures on accrual basis as the invoices prepared seems to be correct, and while Service Tax needs to be discharged only on actual receipt of amoun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X