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2013 (9) TMI 427 - AT - Service TaxNon payment of service tax on Provision of expenses as Balance Sheet of 31.3.2008 - Clearing and Forwarding Agent or Business Auxiliary Services - service tax on GTA service - Held that:- The contention of the counsel for the applicant is that the difference between the amount shown in the Trial Balance and ledger account is the unpaid liability towards the GTA Service. But, it is not supported by any evidence. The reconciliation statements annexed to the Chartered Accountant's certificate on various issues are unexplained. It is pertinent to note that the applicant did not produce any evidence to establish that said amount of tax was paid at any point of time from the date of audit till date. Waiver of Pre-deposit - Assesse had failed to make out a prima facie case for waiver of pre-deposit of the entire amount of tax and penalty - assesse was directed to deposit a sum of Rs.1.5 crores – stay granted partly.
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