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2013 (12) TMI 1069 - CESTAT MUMBAIStay application - Demand of service tax - Business Auxiliary Service - Held that:- Service provided by DTC is in relation to promotion or marketing of the sale of diamond jewellery manufactured by the assessee and this constitutes BAS as defined in the Act. Under Section 66A of the Act, an assessee is the recipient of BAS provided by the overseas company DTC and was thus obligated to remit service tax on the amounts remitted by it to DTC - no justification for grant of waiver of the assessed liability of the petitioner/assessee nor grant of stay of recovery of the adjudicated amount. We grant eight weeks to the petitioner/assessee to make the deposit, for entertainment of hearing of the appeal and direct report of compliance by 18.7.2013. In default either in deposit or reporting compliance within the stipulated time, the appeal is liable to be rejected and dismissed for failure of pre-deposit - Prima facie case not in favour of assessee - Stay granted partly.
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