2010 (4) TMI 354

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.... of the Finance Act, 1994. 2. Heard both sides and perused the records. 3. The confirmation of the Service Tax amount along with Education Cess has arisen on the ground that the assessee had not paid Service Tax on the entire amount collected by them for rendering Cable Operator Services and had suppressed the value of taxable services in their S.T.-3 Returns. It is also noticed by the Adjudicating Authority that the assessee was also receiving advance payment towards Cable Operator Service charges but has not discharged the duty liability on such advance payment received. After considering the submission made by the appellant before him, the adjudicating authority got the information verified by the jurisdictional officers and confir....

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....xt year's service tax liability. He would submit that since both the items are not liable for service tax, the application for waiver of pre-deposit of the amounts involved be allowed. 4.3 It is also his submission that undisputed demands to the extent of Rs. 15.49 lakhs has already been paid by the appellant/applicant during the pendency of the proceedings. 5. The learned Departmental Representative submits that the adjudicating authority has verified all the detailed submissions made by the appellant before him from the jurisdictional officers and after that only has come to the conclusion that the Service Tax liability is liable to be discharged by the appellant/applicant. He would reiterate the findings of the Commissioner. 6. ....