Net-pro-active Services (P) Ltd. Vs. the Commissioner of Service Tax

1. the appellant is required to pre-deposit rs. 18,99,196/- being the service tax for the period 2000-2001 and rs. 10,04,517/- for the period 2001-2002. the revenue has proceeded to levy service tax on the ground that there was a short payment during the period 2000-2001 and 2001-2002. the details of non-payment and short payment of duty was worked out on the basis of profit and loss account filed with the income tax returns vis-a-vis the figures reflected in st-3 returns filed by the assessee. the appellants took the view that in terms of the income tax returns they have already deposited the service tax and the turnover shown in the income tax returns should not be taken as the rum over for the third unit. however, their plea has been turned down.in the impugned order, the commissioner has noted that they have not produced any certificate from the income tax authorities to show that their unit functioning at no 10, level 8, innovator, whitefield road, bangalore 560066 does not have any business activity. learned advocate referred to the ca's certificate which is produced today. it certifies that the unit on which demands have been confirmed has service tax registration no but no business was carried out from that unit and the service tax turn over was only rs. 88,685/-. the said amount was not realized by them for discharge of service tax. learned counsel relies on large number of judgments and the ca's certificate and submits that this certificate could not be produced before the authorities.2. heard both sides. we have perused the ca's certificate which certifies that the income tax returns filed pertain to two units and not to the appellants unit and the amounts shown in their records has not been received by them. in view of the above, the stay application is allowed. appeal to come up for hearing in it's turn.