9911796707
TMI Blog2009 (11) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... ‘Income’ includes amount which are not realized but shown as accrued. It is also his submission that the adjudicating authority has not considered the amount shown under free talk time as being charged as expenditure in the balance sheet. Held that- we are convinced appellant’s contention that the amount, which has been received/realized by the appellant should only be considered for the discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that the appeal itself could be disposed of at this juncture. Hence, after allowing the stay petition for waiver of the pre-deposit of the amounts, we take up the appeal for disposal. 3. Ld. Counsel for the appellant submits that the adjudicating authority has confirmed the demand based upon the income shown in the balance sheet. It is his submission that before the lower authorities, they h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich has been accepted by them as Service Tax liability and then the matter may be remanded back. 5. In his rejoinder, ld. Counsel submits that they have already deposited the amount, which has been accepted by them as Service Tax liability. 6. On careful consideration of the submissions made by both sides and perusal of the Order-in-original, we find that the Order-in-original proceeds on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e needs to be gone into detail, we set aside the impugned order and remand the matter back to the adjudicating authority to re-consider the issue afresh, keeping all the issues open. Needless to say that adjudicating authority will follow the principles of natural justice before arriving at a conclusion. Stay petition and appeal are disposed of as indicated hereinabove. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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