TaxTMI 
TaxTMI 
2013 (5) TMI 840
X X X X Extracts X X X X
X X X X Extracts X X X X
....Petitioner : Mr. B. Anil Kumar, Advocate For the Respondent : Mr. A.K. Nigam, Addl. Commissioner(AR) ORDER Per: P.G. Chacko This application filed by the appellant seeks waiver and stay mainly against demand of an amount of Rs. 63,14,815/- as service tax and education cesses for the period from October 2008 to March 2010. The impugned demand is on telecom service and has been quantifie....
X X X X Extracts X X X X
X X X X Extracts X X X X
....On the other hand, any fraction of a rupee more than 50 paise was rounded off to a rupee and accordingly, where the value of service was Rs. 150/- and the service tax and cess thereon would work out to Rs. 18.54 totaling to Rs. 168.54, the MRP of the pre-paid card would be determined as Rs. 169/- instead of Rs. 168.54. The actual value of service provided by the appellant was indicated in the ST-3....
X X X X Extracts X X X X
X X X X Extracts X X X X
....surcharge and (iii) payment of service tax for earlier period at lower rate. As the appellant accepted the second and third audit objections, a show-cause notice came to be issued on the basis of the first audit objection requiring the appellant to pay an amount of Rs. 63,14,815/- towards service tax and education cesses which were alleged to have been short-paid on account of rounding off. This d....