2012 (11) TMI 370

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....or Assessee: Shri P.M. Dave, Adv. For Revenue: Shri P.N. Sarvaiya, A.R. Per: M.V. Ravindran: This Stay Petition is filed for waiver of pre-deposit of Service Tax of Rs. 18,73,654/-, interest thereof and penalties under Sections 76, 77 & 78 of Finance Act, 1994.   2. The above said amounts have been confirmed on the appellant on the ground that the appellant has rendered the servic....

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....e Notice and adjudicate the same. It is his submission that as regards Service Tax demand or liability within the jurisdiction of the Ahmedabad Commissionerate, the calculation is incorrect, inasmuch as the adjudicating authority has considered the value of pre-cooked eatables like biscuits, namkin etc for the purpose of value in confirming the Service Tax liability. It is his submission that the ....

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....f the records, we find that the adjudicating authority has confirmed the demands which are beyond his jurisdiction and falls within the jurisdiction of various other Commissionerates. We are not shown any notification or circular issued by Board authorizing or directing the Ahmedabad-I Commissioner to issue Show Cause Notice and adjudicate the same. In the absence of any such notification, in our ....