TaxTMI 
TaxTMI 
2014 (11) TMI 972
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.... of the application, seeking waiver of pre-deposit of service tax, by directing the petitioner to deposit 25% of the total service tax confirmed by the adjudicating authority. 2. The show cause notice would reveal that the authorities found discrepancies in the ST-3 returns and the balance sheet submitted by the petitioner. Paragraphs 2.2 and 2.3 thereof clearly indicate the violation commit....
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....after recording the findings thereupon, refused to accept such interpretation sought to be made by the petitioner. The adjudicating authority further proceeded to impose not only the service tax but also the penalty upon the petitioner. 6. Before the Tribunal, apart from other issues, one of the issues raised was that certain services, for which liabilities have been imposed upon the petitio....
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.... thereof. 9. The Tribunal ought to have taken into account the above aspect and should not have shirked its responsibility by mere saying that the aforesaid services were culled out from the balance sheets submitted by the petitioner before the adjudicating authority. 10. This Court, therefore, finds that the Tribunal ought to have given a total waiver of pre-deposit of the service tax....