2013 (1) TMI 218

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....Rep by: Ms Sabrina Cano, Superintendent (AR). Per: M. Veeraiyan: Heard both sides for a while on the stay petition. Considering the nature of dispute, I waive pre-deposit of the dues as per the impugned order and take up the appeal itself to dispose of finally. 2.1. The appellants are engaged in providing taxable service under the category of "Courier Service". The original authority conf....

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....e gross revenue and the tax was paid by due dates as applicable to the respective months. However, while filing the returns, these two amounts though included as gross revenue for the months of May & July 2007, inadvertently were also reflected as revenue received during September 2007 and this has happened due to introduction of new software programme. Therefore, the alleged non-payment of servic....

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....voices relating to the two payments, the details of cheques under which the amounts were received from the service recipient and Bank statement (self certified copy of computer generated statement) and other relevant documents to show that this was merely due to arithmetical mistake. Such evidence shall be produced within 45 days from today and the matter will be decided afresh by the original aut....