2008 (12) TMI 87

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....g Patel for the Appellant. Samir Chitkara for the Respondent. [Order per : Archana Wadhwa, Judicial Member.]. - After hearing both sides, we find that the appellant was paying service tax as a provider of Telephone Services. Their accounting-system was that Accounts Officer located at various places collect cash received at their counters and make entries in a cash book on daily basis under ....

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....ts, they prepare a summary statement i.e. Sub Ledger Revenue (SLR). The differences between CAC and computer accounts SLR are different and are reconciled. The service tax was paid and returns filed on the basis of the CAC figures. 2. They were issued show-cause notices on 10-9-2002 and 24-3-2003 alleging short payment of service tax during the period August, 1995 to March, 1997 and April, 1997....

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....have resulted in short payment of tax, though he submits that there is no actual shortage as all the receipts were accounted for though in subsequent months and tax stands paid accordingly. 4. We agree with the above contention. The notices were issued in September, 2002 for the period August, 1995 to March, 1997 and in March, 2003 for April, 1997 to December, 2001. As such, it is seen that the....