TaxTMI 
TaxTMI 
2010 (11) TMI 562
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....Jain, C.A., for the Appellant. Shri R. Nagar, SDR, for the Respondent. [Order]. - The appellant is engaged in the business of providing security agency services. During the period from 30-4-02 to 30-11-03 appellant failed to pay service tax in respect of some of the invoices. On further scrutiny of the balance sheet it was found that assessee had received excess amount towards services re....
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....cause of clerical and human error. 3. I have considered the submissions made by the learned Chartered Accountant. It is noticed that short levy has occurred because appellants failed to pay service tax on some of the invoices and a comparison with the balance sheet revealed that they had received excess amount for the services rendered on which tax had not been paid. The omission came to t....