2013 (4) TMI 524

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.... appeal is filed by Revenue against the order in appeal No. 96-ST/LKO/2012 dated 28.02.2012 passed by Commissioner Central Excise (Appeal) Lucknow. 2. Brief facts of the case are that M/s. Vvs Alloys (hereinafter referred to as the respondent) had received certain commissions on which service tax was liable to be paid. On scrutiny of balance sheet, it was found by the department that respondent....

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....received in 2007-2008 is not correct as the same does not match with the ST-3 Returns figures. Moreover in the balance sheet, there is receipt of Rs. 4,05,39,952/- during the year 2007-2008 and respondent has suppressed the figures in ST-3 Returns. He also submits Commissioner (Appeal) has relied on Chartered Accountant certificate, Income Tax provisions and principles of accounting but has not di....