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TMI Blog2015 (2) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... The applicant filed this application for waiver of pre-deposit service tax of Rs. 5,63,99,000/- along with interest and penalty for the period Apr.'07 to Oct.'11 under the category of "Transportation of Goods by Road Service". 2. After hearing both sides and on perusal of the records, we find that the demand was raised on the basis of the Trial Balance produced by them at the time of au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority proceeded on the basis of the figures arrived at by the Internal Audit on the basis of Trial Balance. 3. The learned Advocate on behalf of the applicant submits that this findings of the Adjudicating authority are erroneous. It has been stated that the Trial Balance and the Profit and Loss Account did not tally as there is difference in accounts. While Trial Balance is summary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d into at the time of appeal hearing. In view of that, the applicant failed to make out a strong prima facie case for waiver of pre-deposit of the entire amount of tax along with interest and penalty. The learned Advocate submits that the matter should be remanded as the Adjudicating authority had not considered the Reconciliation Statement of Accounts, which will be evident from the CD. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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