9911796707
TMI Blog2013 (12) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... at gross receipts shown by them in their respective balance sheets for the relevant period. The Ld. Advocate has fairly conceded that the data & evidences reconciling the differences relating to the taxable value received during the period could not be placed before the Ld. Commissioner. However, the reconciliation statement filed before this Tribunal duly certified by their Chief Accounts officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case is from 2003-2004 to 2006-2007 and the entire demand is raised on the basis of difference in the figures of receipts shown in their balance sheet and ST-3 returns filed with the department. It is his submission that the said differences were due to various factors which were not considered by the Ld. Commissioner. It is his contention that in the balance sheet, the figures shown, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the adjudicating authority in support of the claim. Also, he has submitted that the data submitted before the Ld. Commissioner reflected inconsistencies as had been observed by the Ld. Commissioner at para 3.2 of the Order. 4. In his rejoinder the Ld. Advocate has submitted that after reconciliation of the data, they have arrived at the final figures of the value of taxable services and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 14.31 Lakhs. Prima facie we find that the Applicant is a Public Sector Undertaking and the Certificate given by the Senior Accounts Officer does carry some weight. In these circumstances, we direct the applicant to make a pre-deposit of Rs.25,00,000/-(Rupees Twenty Five Lakhs only), in addition to the amounts already, paid by them within a period of 4(four) weeks from today and on deposit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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