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2011 (10) TMI 138 - AT - Service TaxCorrect service tax liability - waiver of pre-deposit - interest thereof and penalty under Section 76 and 77 - while filing ST-3 return, there was an error in reporting the figure - It is the submission of the learned counsel that they have produced the Chartered Accountant's certificate before the Commissioner (Appeals) - It was held that it is unable to appreciate as to whether this certificate was produced before the first appellate authority or not - Hence set-aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice - Appeal and stay disposed off.
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