2011 (10) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JDR for Respondent Per :  Mr. B.S.V. Murthy; On the ground that according to the audit of the appellants, the amount realised for providing services was different from the amount declared in ST-3 returns for the years 2002-03 and 2003-04, the appellant was asked to deposit an amount of Rs. 1,09,577/-, towards service tax. However, the appellant paid Rs. 85,868/- only and for the balance....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sed against them having not paid the payable amount by them. He submits that on what basis the service tax of Rs. 1,09,577/- has been arrived at by the Revenue, is not known to them. They were under the impression that they had paid full amount as has been worked out by the audit party. He also submits that they were following the accrual method of accounting in the balance sheet and they had paid....