TMI Blog2010 (4) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 1-4-2010 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri P.M. Veeramani, C.A. , for the Appellant. Shri U. Raja Ram, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is filed by the applicant for the waiver of pre-deposit of the following amounts :- (i) Service Tax of Rs. 1,46,46,720/- and Rs. 1,93,245/- as Education Cess. (ii) Equivalent amount of penalty under Section 78 and interest under Section 75 of the Finance Act, 1994. 2. Heard both sides and perused the records. 3. The confirmation of the Service Tax amount along with Education Cess has arisen on the ground that the assessee had not paid Service Tax on the entire amount collected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the service tax liability. It is his submission that the service tax liability on this amount comes to approximately 87.63 lakhs. 4.2 It is his submission that the adjudicating authority has erred on demanding service tax on the amount of debtors balance prior to 16-8-2002. He would submit that the adjudicating authority has himself accepted that there was outstanding debtors as on 16-8-2002 and has given credit for an amount of Rs. 12.48 crores but has included the balance amount in the next year's service tax liability. He would submit that since both the items are not liable for service tax, the application for waiver of pre-deposit of the amounts involved be allowed. 4.3 It is also his submission that undisputed demands to the ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s these services were for the period prior to introduction of the service tax liability on the services provided by the appellant/applicant. As regards the duplication in demand of advance collections, we find that the issue needs to be gone into in detail with reference to each and every entry in the Balance Sheet, trial balance and the adjudicating authority's order. This requires time and can be done only at the time of final disposal of the appeal. Accordingly, we are of the view that the appellant/applicant had not made out a prima facie case for complete waiver of the amount of the service tax confirmed by the adjudicating authority. Considering the fact that the appellant/applicant has already deposited Rs. 15.49 lakhs and also consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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