2013 (4) TMI 351

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..... or the waiver of pre-deposit of service tax amount of Rs. 49,89,095/- with penalties imposed under various sections of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority on the ground that appellant is liable to pay service tax on the amount collected by him for rendering the service under the category of Clea .....

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..... tax liability.   4. Learned SDR on the other hand would submit that this plea of the appellant has not been considered by the first appellate authority as the cost of material should be excluded from the value of services. 5. On careful consideration of the submissions we find that the issue lies in a narrow compass and the appeal itself can be disposed of at this juncture.  Accor .....

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..... that the lower authorities in the subsequent show cause notices are issued demanding the service tax on the actual services rendered by them.  He would also produce orders in respect of this contention the show cause notice.  We find that this plea also needs to be considered by the lower authorities. 7. In view of the forgoing, the issue needs reconsideration by the adjudicating author .....

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