2009 (8) TMI 92

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ri Rajendra Nagar, SDR, for the respondent. [Order Per : B.S.V. Murthy]. - Appellants are engaged in providing dredging services to Gujarat Adani Port Limited and others and demand for service tax of Rs. 17,85,101/- has been confirmed on the ground that in their balance sheet they had shown the amount for rendering services as receipts but they have failed to pay service tax on the said amount. P .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e, the contention of the department that appellants are liable to pay service tax is correct. However, at this stage, learned Chartered Accountant drew our attention to Page 14 of the paper book submitted by him during hearing. He submitted that contrary to the observations of the Commissioner (Appeals), the practice followed is not adjustment of dues against each other but two are paid/received s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X