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2013 (8) TMI 567 - AT - Service TaxAd-hoc cargo and Deposit Account - levy of service tax on receipt of advance - stay - Held that:- show-cause notice has been issued to the applicant alleging that they have received certain amounts under head ‘Ad-hoc cargo’ and ‘Deposit Account (Sundry Depositors) etc.’ for the period from 2008-09 to 2009-10. However, the data adopted in computing the demand was relating to the summary journal for the month of April, 2010. The finding of the ld. Commissioner is that it is a clerical mistake. Prima-facie, we cannot accept such explanation that it is clerical mistake - only the credit side of the journal ledger has been considered and debit side has not been considered. The practice of discharging service tax against the advances had been dis-continued w.e.f. 01.04.2012 and the service tax has been paid by the applicant from that date against the deposit received from the port users. - taking into consideration that there would not be any liability of the applicant as on date as the entire amount of advances collected from the port users had been subjected to service tax and have been paid by them, thus, the applicant could able to make out a prima-facie case for total waiver of predeposit of dues adjudged. - Stay granted
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