2011 (1) TMI 864

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....ing Service Tax as a provider of telephones services. Their accounting system was that the accounts officer located at various places collect cash received at their counters and make entries in a cash book on daily basis under different heads of account. At the end of each month, each accounts officer sends a Cash Account Current (CAC) summary to the Accounts Officer of the Telecom District Accoun....

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....s paid and returns filed on the basis of the CAC figures. 2. Subsequently, they were issued a show cause notice alleging short payment of Service Tax on the ground that on reconciliation of CAC and SLR, the actual payments of Service Tax received by them from their customers do not reflect in the amount of service tax paid by them as shown in the CSP. The said demand stand confirmed by the adjudi....