9911796707
TMI Blog2010 (4) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 by them for rendering Cable Operator Services and had suppressed the value of taxable services in their S.T.-3 Returns. It is also noticed by the Adjudicating Authority that the assessee was also receiving advance payment towards Cable Operator Service charges but has not discharged the duty liability on such advance payment received. After considering the submission made by the appellant before him, the adjudicating authority got the information verified by the jurisdictional officers and confirmed the demand as indicated herein above. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 extent of Rs. 15.49 lakhs has already been paid by the appellant/applicant during the pendency of the proceedings. 5. The learned Departmental Representative submits that the adjudicating authority has verified all the detailed submissions made by the appellant before him from the jurisdictional officers and after that only has come to the conclusion that the Service Tax liability is liable to be discharged by the appellant/applicant. He would reiterate the findings of the Commissioner. 6. We have considered the submissions made at length by both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 considering the fact that the appellant/applicant is not liable to discharge service tax liability on the debtors which were recorded as opening balance on 16-8-2002, we direct the appellant/applicant to further deposit an amount of Rs. 20,00,000/- (Rupees twenty lakhs only) within a period of four weeks and report compliance on 07th June, 2010 to the Assistant Registrar, CESTAT, Bangalore, who submit his report to the Bench on 9th June, 2010. Subject to such compliance being reported, the condition of pre-deposit of the balance amounts involved is waiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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