2014 (3) TMI 268

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....R : M V Ravindran When this stay petition is called out, we find that the appeal itself can be disposed of at this juncture as issue lies in a narrow compass. Accordingly, after disposing the stay petition, we take up the appeal for disposal. 2. Learned counsel submits that issue involved is regarding service tax liability of various services rendered by the appellant, for example "Commercia....

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....h he fairly submits that the adjudicating authority has not considered cum-tax benefit relief which is claimed by the appellant and also there is no calculation of tax liability under various category of services. 4. On a careful consideration of the submissions made by both sides and perusal of the records, we find that the adjudicating authority in the order potion has confirmed demand of Rs.....