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2013 (1) TMI 296 - AT - Service TaxWaiver of pre-deposit - Stay of recovery - Held that:- When the department wanted the tax liability of the assessee to be revised, it was incumbent on the appellate authority to record a clear finding and to spell out in quantitative terms what should be the correct tax liability of the assessee. Further, when the department wanted the assessee to be penalised under the provisions invoked in the show-cause notice, again, it was incumbent on the appellate authority to consider the plea and, in the event of the assessee being found liable to any such penalty, determine the quantity of the penalty. None of these is forthcoming in this case. With request to the Commissioner (Appeals) to pass fresh speaking order hence remand back.
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