2014 (3) TMI 408

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....on is filed for the waiver of pre-deposit of service tax liability confirmed by the adjudicating authority under various categories of services provided by the appellant. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that adjudicating authority, after following the due process of law has confirmed the demands under following categories:-    (....

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....ance sheet income shown by the appellant only has to be considered for raising a demand on the appellant is an issue which may take considerable time of the Bench for coming to a conclusion. In our view, for arriving at final view, the issue needs a very detailed analysis of the provisions and the defences put-forth by the appellant. At this juncture, we find, we are unable to do so and it can be ....