2014 (10) TMI 413

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..... the present, interlocutory stage. Further, what exactly is the gross consideration received by the petitioner for having provided the taxable ‘Cable Operator’ service, could only be determined by a critical evaluation of the documentary evidence. In the totality of circumstances, we are therefore inclined to grant waiver of pre-deposit and stay of proceedings for recovery of the assessed liabilit .....

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..... ioner-appellant failed to respond and failed to furnish its balance sheet, receipt books or other material, to Revenue for assessment of Service Tax liability, for having provided the taxable cable operator service. Eventually, an adjudication order dated 24-2-2012 was passed by the Deputy Commissioner, Bhopal-II determining tax liability of ₹ 4,27,420/- besides interest under Section 75 and .....

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..... ice provided by the petitioner was accurately assessed could be appropriately determined only at the final hearing of the appeal. Prima facie, the petitioner s uncooperative and obstructionist conduct before the assessing authority disentitles the petitioner to any equitable consideration at the present, interlocutory stage. Further, what exactly is the gross consideration received by the petition .....

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