TaxTMI 
TaxTMI 
2012 (12) TMI 704
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...., AR Per: M.V. Ravindaran: This stay 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 t....
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....culated the service tax liability on the amounts 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 am....
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....ing Institute - 2009 (14) STR 18 (Tri. Del.) 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 Guruk....
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....the view that the said decision does not consider the fact of mobilisation amount which has been received by the assessee and discharging the service tax liability thereon. All these issues need to be gone into detail which can be done only at the time of final disposal of appeal. In our view, the appellant needs to be put to some condition to hear and dispose the appeal. Accordingly, we direct th....