2009 (8) TMI 92

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....Accountant, for the appellant. Shri Rajendra Nagar, SDR, for the respondent. [Order Per : B.S.V. Murthy]. - Appellants are engaged in providing dredging services to Gujarat Adani Port Limited and others and demand for service tax of Rs. 17,85,101/- has been confirmed on the ground that in their balance sheet they had shown the amount for rendering services as receipts but they have failed to....

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....oss amount receivable by them and therefore, the contention of the department that appellants are liable to pay service tax is correct. However, at this stage, learned Chartered Accountant drew our attention to Page 14 of the paper book submitted by him during hearing. He submitted that contrary to the observations of the Commissioner (Appeals), the practice followed is not adjustment of dues agai....