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2014 (5) TMI 340

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..... nt. According to the appellant, the liability is only to the extent of Rs. 63,83,600/-. However, the appellant in a statement dated 24-9-2009 clearly admitted the entire tax liability amounting to over Rs. 1.24 crores. The adjudicating authority found that this admission of tax liability was never retracted. These findings of the adjudicating authority, we note, have not been challenged in the app .....

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..... 08 respectively. The total demand amounts to Rs. 1,24,04,557/- towards which the learned Commissioner has appropriated a payment Rs. 24,58,480/-. On a perusal of the records and hearing both sides, we note that the tax liability in principle is not in dispute and the issue involved in the case pertains to quantification of Service Tax to be paid by the appellant. According to the appellant, the li .....

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..... e also heard the learned Deputy Commissioner (AR) who has opposed the present application on the strength of the findings recorded by the Commissioner. 2. After giving due consideration to the submissions of both sides, we direct the appellant to pre-deposit an amount of Rs. 75 lakhs within 8 weeks (this much time sought by learned counsel for pre-deposit) and report compliance to the Assistant .....

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