2013 (4) TMI 351

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....indran; This stay petition is filed for the waiver of pre-deposit of service tax amount of Rs. 49,89,095/- with penalties imposed under various sections of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority on the ground that appellant is liable to pay service tax on the amount collected by him for render....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot cover for the purpose of levy of service tax liability.   4. Learned SDR on the other hand would submit that this plea of the appellant has not been considered by the first appellate authority as the cost of material should be excluded from the value of services. 5. On careful consideration of the submissions we find that the issue lies in a narrow compass and the appeal itself ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....service tax liability, is erroneous on the ground that the lower authorities in the subsequent show cause notices are issued demanding the service tax on the actual services rendered by them.  He would also produce orders in respect of this contention the show cause notice.  We find that this plea also needs to be considered by the lower authorities. 7. In view of the forgoing, the is....