2013 (5) TMI 256

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.... Per P.G. Chacko; This application filed 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 requi....

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....December 2010 would be Rs. 66,59,354/- only. 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 di....

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....ting authority. From the impugned order, it is 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....