2013 (8) TMI 567

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.....Commr. (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of predeposit of service tax of Rs.2.01 Crores and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. The Ld. C.A. appearing for the applicant, has submitted that the applicants are engaged in rendering port services to various port users. It is his submission that the present demand....

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....ciled the Ad-hoc cargo charges and 'Deposit Account (Sundry Depositors) etc.' amounting to Rs.19,56,64,724/-. It is his submission that in the show-cause notice only credit side of the ledger was considered but debit side of the ledger was not considered. Further, he has submitted that details break-up, client-wise, had been submitted by them during the course of hearing before the ld. Adjudicatin....

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.... of service tax as on date. 3. Per contra, the ld. A.R., appearing for the Revenue, has reiterated the findings of the ld. Commissioner and submitted that the ld. Adjudicating Authority has recorded that mere clerical mistake of showing wrong period in the notice cannot absolve the liability of the applicant in discharging the service tax. The ld. A.R. further submitted that the applicant had n....

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....e in the present case. 5. Heard both sides and perused the records. Prima-facie, we find that the show-cause notice has been issued to the applicant alleging that they have received certain amounts under head 'Ad-hoc cargo' and 'Deposit Account (Sundry Depositors) etc.' for the period from 2008-09 to 2009-10. However, the data adopted in computing the demand was relating to the summary journal ....