2009 (12) TMI 694

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....Commissioner of Service tax Division-III, Ahmedabad rejecting the declaration filed by the petitioner on the ground that the petitioner has given false particulars with regard to payment of Rs. 6 lacs. 3. This Court has issued notice on 12-8-2009. On service of notice Mr. Y.N. Ravani, learned Standing Counsel appears for revenue and affidavit-in-reply was filed on behalf of respondent No. 2. 4. The petitioner has also filed affidavit-in-rejoinder to the said reply affidavit filed on behalf of the Respondent No. 2. 5. It is the case of the petitioner that the petitioner was appointed as Direct Sales Agent (DSA) for personal loan and car finance by M/s. Kotak Mahendra Bank Ltd. The petitioner got the service tax registration no. on b....

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....of the Finance Act, 2008. In the said application it was clearly stated that the outstanding is of DRS is Rs. 8,737/- as the petitioner has already paid Rs. 6 lacs earlier. The said application was, however, rejected on 7-10-2008 on the ground that the declaration is found to have false particulars since the figures of payment shown in declaration are allegedly different from the one shown in the balance sheet, without verifying the challans of Rs. 6 lacs attached with the application and without understanding the facts properly that the balance-sheet is prepared on accrual basis while details given in application are in respect of actual payment on cash basis. It is this order which is under challenge in the present petition. 6. Mr. Nit....