TaxTMI 
TaxTMI 
2013 (5) TMI 256
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....iled by the appellant seeks wavier and stay in respect of the adjudged dues which include an amount of Rs. 1,29,01,278/- demanded towards service tax and education cesses for the period from April 2009 to December 2010 and the connected penalties. After perusing the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stag....
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.... This submission was recorded by the adjudicating authority vide paragraphs 12 to 20 of the impugned order. However, without attempting to examine the veracity of their claim of various payments, the learned Commissioner proceeded to confirm the demand as raised in the show-cause notice and also imposed penalties on the assessee. The present appeal is directed against the Commissioner's order. 3.....
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.... obvious that the payments claimed to have been made by the assessee were not taken into account by the adjudicating authority while confirming the demands against them. Before us, the factual position is that service tax liability stands admitted to the extent of Rs. 66,59,354/- and an amount of Rs. 11,00,000/- stands paid towards the same. We further observe that it will not be open to the asses....