2013 (9) TMI 861

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..... Service Tax liability of Rs.1,72,217/- was confirmed against the demand of Rs. 6,16,129/- in the show cause notice; penalties under Sections 77 and 78 of the Act were also imposed, by the adjudication order dated 01.06.2011. Aggrieved, the petitioner preferred an appeal. By the order dated 01.02.2013, the Commissioner (Appeals) Jaipur-II confirmed the service tax liability to the extent of Rs.1, .....

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..... e that was made a taxable service later, is also included in the gross taxable value for assessment to tax. 2. For the above reasons we are not inclined to grant waiver of pre-deposit in full. We therefore grant waiver of penalty and stay of all further proceedings pursuant to the appellate order passed by the Commissioner (Appeals), on condition that the petitioner remits the entirety of service .....

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