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2013 (1) TMI 218 - CESTAT BANGALORECourier Service - Penalty u/s 76 - Non-payment of service tax - Assessee contended that two amounts though included as gross revenue for the months of May & July 2007, inadvertently were also reflected as revenue received during September 2007 and this has happened due to introduction of new software programme - the same is only a clerical mistake - Held that:- Since dispute relates to verifiable facts appellant should produce necessary documentary evidence like invoices relating to the two payments, the details of cheques under which the amounts were received from the service recipient and Bank statement (self certified copy of computer generated statement) and other relevant documents to show that this was merely due to arithmetical mistake. For fresh consideration remand back to AO
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