2015 (12) TMI 331

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....Advocate, for the Appellant. Shri S. Teli, AR, for the Respondent. ORDER Service tax of Rs. 4,25,86,869/- (Rupees Four Crore Twenty Five Lakhs Eighty Six Thousand Eight Hundred and Sixty Nine only) has been demanded from the appellant with interest. Penalty also has been imposed. The demand has been made on the ground that the appellants have rendered Business Auxiliary Service, Site Form....

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....asis. 3. Unfortunately learned Commissioner has forgotten the fact that merely going by the Balance Sheet and Ledger figures to arrive at the service amount received is not correct. More so because many times we have found that Balance Sheet is prepared on accrual basis whereas Service Tax is levied on receipt basis. In any case for demand of Service Tax, first of all the nature of service....