2011 (1) TMI 677

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..... own as loans and advances - matter remanded back. - ST/2090/2010 - 26/2011 - Dated:- 4-1-2011 - M V Ravindran, J. Appellant Rep by: Mr Lalit Mohan Chandana, Consultant Respondent Rep by: Mr K S Chandrasekar, JDR Per: M V Ravindran: This stay petition is filed by the assessee against the impugned Order-in-Appeal No.03/2010(H-IV)(D)ST dt. 24/6/2010. 2. After hearing both sides on .....

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..... e benefit of abatement, then they have definitely paid excess service tax which is not liable to be paid. The entire case needs to be appreciated by merits based upon the Chartered Accountant certificate and the balance sheet which indicate the amount as service tax is shown as loans and advances. At this juncture, I would like to indicate that this factual position needs to be gone into by the ad .....

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