2014 (12) TMI 590

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.... M.S. Negi, AR, for the Respondent. ORDER The appellant is a service provider under the category of commercial training and coaching centre. Their premises was visited by the officer on 14-10-2008 and various checks were done. From the record maintained by the appellant themselves, it was found that for the period May 2008 to September 2008, they have deposited less service tax to the tune o....

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....in finding of fact of short payment of service tax, which was on account of non-feeding of complete data in the software, though the other particulars were duly recorded in the statutory records. It is therefore contended that inasmuch as ST-3 returns were yet to be filed they would have reconciled the entire figures at the time of filing of returns and would have deposited the service tax accordi....