TMI Blog2008 (4) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ken - Revenue proceeded to demand Service Tax on the services carried out by him under the category of Business Auxiliary Services - no serious contest by appellant – stay is partly granted - ST/27/2008 - 246/2008 - Dated:- 16-4-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri Manoj Pillai, Advocate, for the Appellant. Shri C.T. Raja Das, SDR, for the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he is not covered within the ambit of Business Auxiliary Services. The definition was amended to bring into its ambit the proprietory concern carrying on the business only subsequent to the period involved in the matter. The allegation against the appellant is that the appellant has been carrying on the activity of Business promotion on behalf of their clients viz. M/s. Allied Domecq Spirits and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant and the same coming within the ambit of Business Auxiliary Services. The Service Tax for the period has been computed and as there is a clear suppression of facts, penalties have also been imposed. 2. The learned Counsel appearing for the appellant argued in extenso. He has filed an affidavit on behalf of the Proprietor, Shri Shaji Thomas to show that there is loan from 11 banks total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Counsel points out that the issue involved in CCE v. R.S. Financial Services pertains to promotion and processing of loan application for banks and in the case of M.N. Dastur Co., the issue pertains to Consulting Engineer Service. 4. The learned JDR submits that the two citations referred by him pertains to the confirmation of demands on a Proprietory concern. The learned JDR also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Rupees forty five lakhs only) within a period of three months. On such deposit, the balance of Service Tax and penalty stands waived and recovery stayed. There shall be no recovery during the pendency of the appeal. Failure to comply will entail dismissal of the appeal. Call on to report compliance on 28th July, 2008. The prayer for early hearing is also considered. On pre-deposit, the matter sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
