9911796707
TMI Blog2012 (8) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... Mathew John, Technical Member - The Appellants were registered for providing management consultancy services for certain activities undertaken by them and they were paying service tax during the period 1.10.2002 to 31.3.2006. 2. Revenue noticed that the Appellants were getting reimbursement of certain charges incurred towards:- (i) satellite town translation, (ii) intercity t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Commissioner (Appeals), the Appellants have filed this appeal along with a stay petition requesting that pre-deposit of dues arising from the impugned order may be waived for admission of the appeal. 3. The Counsel for the Appellants submits that the activities undertaken by the Appellants during the impugned period was in fact not classifiable as "Management Consultancy Service" a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy paid. But they submit that asking for differential tax amount on the said service is not maintainable under law because there cannot be any estoppel in raising the legal issue, that the service was not taxable. 5. The A.R. for Revenue submits that during the relevant period, the Appellants have never raised the issue that the service rendered by them was not Management Consultancy Service and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of time for demanding tax on amount received as reimbursable expenses in connection with such service is prima facie not maintainable. Therefore, we find that there is a very strong case in favour of the Appellants. So we waive requirement of pre-deposit of dues arising from the impugned order for admission of the appeal and there shall be stay on collection of such dues during the pendency of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
