2014 (2) TMI 667

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..... i, 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 service tax and education cesses for the period from April 2004 to March 2009. The impugned demand is on 5 services viz. 'Rent-a-Cab Service', 'Cleaning Service', 'Manpower Recruitment or Sup .....

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..... 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 consultant has also pleaded financial hardships as a ground for waiver of pre-deposit. 2. The learned Deputy Commissioner (AR) has produced copies of the worksheet prepared by the original .....

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