2014 (4) TMI 1293

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..... avesh T. Patel, Chartered Accountant , Shri Hardik Modh, Adv. For the Revenue : Shri S.K. Mall, Addl.Commissioner (AR). ORDER PER: M.V. RAVINDRAN 1. This Stay Petition filed for waiver of pre-deposit of Service Tax liability, interest thereof and penalty imposed by the adjudicating authority. After hearing both sides for some time on the Stay Petition, we find that the appeal itself could be .....

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..... d and VAT was discharged on the supply portion. Ld.Counsel brings to our notice the findings recorded by the adjudicating authority on this point. On perusal of the said findings recorded in Para 6.4.1 to 6.4.4, we find that the adjudicating authority has recorded that the appellant has made this plea, came to conclusion against the appellant only on the ground that they had not produced any evide .....

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