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TMI Blog2013 (10) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act, 1994 based upon the reconciliation of balance sheet figure shown as income under ST-3 returns - appellant was claiming deductions from such figures which had not been properly addressed to by the lower authorities in the order - If a deduction claimed by the appellant was in accordance with the law, it was possible that service tax liability could be less. Section 73A was brought int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant: Shri S.J. Vyas, Advocate For the Respondent: Shri K. Sivakumar, A.R. ORDER Per: Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of amount of service tax liability confirmed against the appellant and also on the amount which has been collected as service tax by the appellant from his customers. 2. After hearing both sides for substantial time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er demand is of Rs. 61.64 Lakhs under provisions of Section 73A of the Finance Act, 1994 for collecting an amount representing as service tax from another person by the appellant. It was explained to us that such an amount is nothing but service tax liability charged by the Broad Casting Corporation for broadcasting of the appellant s clients advertisement. It is his submission that this is not an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these issues seem to be not addressed by the adjudicating authority despite being raised before him. At this juncture, we feel that the issue needs reconsideration by the adjudicating authority in depth. We find that that the appellant should be put to some conditions to hear and dispose the matter by the adjudicating authority. Accordingly, we direct the appellant to deposit an amount of Rs. 6,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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