2010 (5) TMI 408

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..... ;    Shri J. Shiva Shankara Reddy, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. -  This application filed by M/s. Bajrang Infotech Systems Pvt. Ltd., (BISPL) seeks waiver of pre-deposit and stay of recovery of an amount of Rs. 10,38,813/- demanded from them towards service tax on services classified under "Bu .....

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..... vices and was exempt from service tax. Learned counsel for the appellant reiterates this argument before us. It is also submitted that the appellants will be subjected to undue hardship if pre-deposit of the dues adjudged are ordered in view of the fact that they suffered losses to the extent of Rs. 27,85,267/-during the previous financial year. In support of this claim, he has produced income tax .....

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..... ities involved are prima facie not covered under the category of Business Auxiliary Services. Lower authorities have not substantiated under which of the various categories of taxable activities enumerated under BAS, the impugned activity is classifiable. The submission that the impugned activity was originally found to be liable under the category of photography services and that the related dema .....

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