2013 (1) TMI 218

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..... as happened due to introduction of new software programme - the same is only a clerical mistake - Held that:- Since dispute relates to verifiable facts appellant should produce necessary documentary evidence like invoices relating to the two payments, the details of cheques under which the amounts were received from the service recipient and Bank statement (self certified copy of computer generate .....

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..... under Section 76 of the Finance Act, 1994. 2.2. The department while scrutinizing ST3 returns for the half year ending September 2007 (for the period April 2007 to September 2007) found out certain discrepancies and held that there was a short payment of Rs.14,94,705/- on two grounds, one related to the dispute as to whether the value declared was gross amounts inclusive of service tax and the o .....

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..... the same is only a clerical mistake. The above submissions have not been accepted by the authorities below on the ground that satisfactory evidence has not been produced before them. 4. One of the grounds is that the appellants have produced computer generated Bank statement which was not attested to indicate that the disputed amount has been received during the months of May 2007 and July 2007 .....

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