2014 (2) TMI 667

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..... ted. - Appeal No. 3139/2011 - - - Dated:- 11-3-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr V. Govinda Raju, CA For the Respondent: Mr S. Teli, Deputy Commissioner (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay in respect of the adjudged dues which include an amount of Rs. 17,06,203/- demanded towards ser .....

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..... pellant is yet to set up a firm plea of limitation. Another submission of the learned consultant for the appellant is that the cum-tax treatment was not given by the original authority and that, if the gross amount is treated as cum-tax value and the tax element is deducted, the taxable value will be lower and the consequential demand of service tax would be around Rs. 15 lakhs only. The learned c .....

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