TaxTMI 
TaxTMI 
2012 (12) TMI 704
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....y petition is filed for the waiver of pre-deposit of an amount of Rs. 4,03,827/- confirmed as service tax and penalty, under various sections of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority as service tax liability along with interest and imposed penalties on the ground that appellant has not discharged the correct service tax liability under the ....
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....nts of bills raised by them and reduced the amount of service tax liability of the advance which was adjusted against such running bills. It is his submission that the entire issue is regarding calculation of service tax liability by the department. It is his submission that the department calculates the service tax liability by considering the basic amount of running bills minus the advance adjus....
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....for the proposition that taxable event arises as and when the services are rendered and tax liability is to be calculated according to them and the amount which has discharged as service tax liability needs to be adjusted. 4. Learned departmental representative on the other hand would rely upon the decision of the Tribunal in the case of Vigyan Gurukul - 2012 (25) STR 459 (Tri. Del.) and submit t....