2011 (11) TMI 219

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....ue.   Per: M.V. Ravindran:   This Stay Petition has been filed for waiver of pre-deposit of an amount of Rs.4,08,668/- along with interest and penalties under various Sections of Finance Act, 1994. Aggrieved with such order of adjudicating authority, the appellants appeared before first appellate authority.  The first appellate authority also held that the adjudicating authority....

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....uld draw our attention to the chart at Page 13 as produced before Superintendent, Central Excise, Ahmedabad, and submitted that they had given details of how the tax was worked out by them for filing ST-3 returns. It is the submission that the figures in balance sheet are shown as income on accrual basis while the figures shown in ST-3 return were of actual receipt of payment, for which Service Ta....