2013 (10) TMI 483

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....Sivakumar, A.R. ORDER Per: Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of amount of service tax liability confirmed against the appellant and also on the amount which has been collected as service tax by the appellant from his customers. 2. After hearing both sides for substantial time on the stay petition, we find that appeal itself can be disposed o....

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....f the Finance Act, 1994 for collecting an amount representing as service tax from another person by the appellant. It was explained to us that such an amount is nothing but service tax liability charged by the Broad Casting Corporation for broadcasting of the appellant's clients advertisement. It is his submission that this is not an amount of service tax collected by the appellant. 4. We are o....

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....rity despite being raised before him. At this juncture, we feel that the issue needs reconsideration by the adjudicating authority in depth. We find that that the appellant should be put to some conditions to hear and dispose the matter by the adjudicating authority. Accordingly, we direct the appellant to deposit an amount of Rs. 6,00,000/- (Rupees six lakhs only) within four weeks from today and....