2013 (11) TMI 454

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..... lant as to the contract was divisible. It is also to be noted that the demand has arisen on the ground that the appellant has not included the value of steel in the bills raised by him and such steel was supplied only in respect of 4 invoices. We also note that the appellant is claiming the bonafide belief having discharged Service Tax liability after availing the abatement under Notification No.1 .....

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..... pre-deposit of Service Tax of Rs.25,53,158/-, interest thereof and equivalent amount of penalty. The above said amounts have been confirmed by the lower authorities as differential Service Tax liability, interest thereof along with penalty. 4. Heard both sides and perused the records. 5. On perusal of the records, we find that the Service Tax liability has been confirmed by the lower authorit .....

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..... T, as amended from time to time. 7. At this juncture, in order to come to a conclusion whether the appellant is liable to pay the differential Service Tax as confirmed by adjudicating authority or not, will take considerable time and needs to be gone in detail, which in our view is not being justified. In order to hear and dispose the appeal, we find that the appellant needs to be put to some co .....

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