2013 (10) TMI 94

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....tition has been moved by the appellant against Order-in-Appeal No. CCEA-SRT-I/SSP-438/2012-13 u/s 35A(3) dated 29.03.2013. 2. The issue involved is, under the Order-in-Original No. 34/ADJ/ADC-BA/D/ST/11-12 dated 28.09.2011, demand of service tax of Rs. 12,46,855/- was confirmed against the appellant along with interest and imposed penalties under various sections of Finance Act, 1994. Out of the ....

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....ST-3 returns filed with the department. He relied upon the judgment in the case of Alliance Builders & Contractor Limited vs. CCE, Meerut [2013 (30) STR 69 (Tri. Del.)]. It was his case that demand cannot be confirmed simply on the basis of difference in the figures in their balance sheet and ST 3 returns filed with the department. 4. Dr. J. Nagori, A.R. appearing on behalf of the Revenue argued ....