2013 (11) TMI 864

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..... 6-07. Even though the Applicant had received payments against these services from the service recipients, but failed to discharge the service tax on the gross amount received by them - Prima facie case not in favour of assessee - Stay granted partly. - APPEAL NO.ST/A/235/2011 - ORDER NO.S-370/KOL/2013 - Dated:- 10-6-2013 - DR. D.M. MISRA AND DR. I.P. LAL, JJ. FOR THE RESPONDENT : SHRI S.CHA .....

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..... 06-07. The ld. AR submitted that even though the Applicant had received payments against these services from the service recipients, but failed to discharge the service tax on the gross amount received by them. 5. Prima facie, we find from the Orders of the lower authorities that the Applicant had rendered these services and on receipt of the value of services rendered, did not discharge the ser .....

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