2013 (10) TMI 908

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....The applicant has filed this application for waiver of pre-deposit of tax of Rs.1,40,87,194/- along with interest and penalty for the period April 2004 to March 2007. The applicant is registered with service tax authority under the categories of Customs House Agency Service, Steamer Agency Service, Technical Inspection, Analysis and Certification Service, Port Services etc. 2. Heard both sides ....

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....hese documents before the adjudicating authority. In this context, the learned counsel drew the attention of the Bench to the relevant portion of the reply. 4. After considering the submissions of both sides, we find that the applicant has placed reconciliation statement explaining the difference between ST-3 return and MISC Report, inasmuch as a portion of differential amount was adjusted in t....