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2013 (10) TMI 483 - CESTAT AHMEDABADDetermination of tax liability u/s 73 - demand of service tax collected but not deposited - Retrospective Effect of Section 73A(2) OR Not - Waiver of Pre-deposit – Held that:- The entire demand of the service tax liability had been worked out under Section 73 of the Finance Act, 1994 based upon the reconciliation of balance sheet figure shown as income under ST-3 returns - appellant was claiming deductions from such figures which had not been properly addressed to by the lower authorities in the order - If a deduction claimed by the appellant was in accordance with the law, it was possible that service tax liability could be less. Section 73A was brought into the statute from 18.04.2006 and hence, any demand under this Section prior to 18.4.2006 would not survive - Post 18.4.2006 the demand needs to be considered according to the provisions under section 73A (2) of the Finance Act, 1994 - Both these issues seem to be not addressed by the adjudicating authority despite being raised before him - the issue needed reconsideration by the adjudicating authority in depth - The appellant should be put to some conditions to hear and dispose the matter by the adjudicating authority – Appellant was directed to submit Pre-deposit of the Duty – upon such submission rest of the duty to be waived till the disposal – Partial Stay granted
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