2013 (10) TMI 298

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..... vable property and refund from Income Tax Department. No fresh evidence can be entertained by the Tribunal at this stage and without any application for production of additional evidence in this appeal. Prima facie, however, it would appear that the petitioner had not properly structured his case before the authorities below. - Service tax alongwith interest directed to be deposited - stay granted .....

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..... . Aggrieved thereby, the present appeal is filed. 2. Waiver of pre-deposit and stay of further proceedings for realisation of adjudicated amount is relief sought in this application. Before the appellate authority, the petitioner unsuccessfully pleaded that out of Rs.1,02,57,604/- revealed in the petitioner s bank statements, only Rs.35,64,747/- is attributable towards receipts from the taxable .....

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..... Rs.1,02,57,604/- and after giving credit for Rs.4,02,315/- remitted by the petitioner towards the service tax, determined the balance tax liability at Rs.9,23,240/-. 3. We, prima facie, find no serious error in the conclusion of the adjudicating authority. The Ld. Counsel now desires to marshal additional evidence before the Tribunal in support of his plea as to receipt of sale proceeds on the i .....

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