TaxTMI 
TaxTMI 
2012 (7) TMI 708
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....ssing with the condition of pre-deposit of service tax of Rs.48,27,678/- and penalty of identical amount confirmed against and imposed upon the applicant/appellant for the period April 1999 to March 2000, we proceed to decide the appeal itself with the consent of both the sides. 2. The appellants are engaged in providing the services under the category of tele-communication and are registered w....
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....as reflected in their balance sheet. 3. During the course of adjudication, the appellants contested the demand on the ground that the allegation of realisation of 339 crores as a service consideration is factually incorrect, as is clear from the figures reflected in their balance sheet. They also asked for the source of the above information and the allegation of excess realisation. The audit r....
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.... stand marked as duplicate and the appellant has not produced the original balance sheet and profit and loss account. Learned advocate submits that a photocopy of the balance sheet was produced before the original Adjudicating Authority which he is referring to as "duplicate". Similarly, by drawing our attention to the findings of the Appellate Authority that the balance sheet maintained by the....
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....pports the impugned orders, we agree with the learned advocate that both the authorities below have not correctly examined the issue, by taking into account the balance sheet, profit and loss account and the other relevant documentary evidences. First of all, if the revenue is making an allegation to the effect that the appellant has realised service consideration to the tune of Rs.339 crores, as ....