TaxTMI 
TaxTMI 
2013 (8) TMI 567
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..... 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 is for the period from 2008-09 to 2009-10 ....
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.... 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. Adjudicating Authority in the form of Annexure A-3 to ....
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.... 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 not submitted sufficient evidences before the ....
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.... 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 for the month of April, 2010. The finding of the ....