9911796707
TMI Blog2013 (10) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner (AR) ORDER Per S.S. KANG Heard both sides. 2. The applicant has filed this application for waiver of pre-deposit of service tax of Rs. 1,71,24,449/-, interest and penalties. The demand was confirmed in respect of various taxable services provided by the applicant such as Event Management Service, Online Information and Database Access or Retrieval Services, Design Services, Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demands, their contention is that M/s Centre for Development of Imaging Technology, Trivandrum is Government of Kerala undertaking which provided services to various Government departments. Therefore, it cannot be said that taxable services had been provided to their clients as the service is provided to state departments by the State Govt. Undertaking. 5. Learned Authorised Representative on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also provided for consideration. Therefore, the service tax has been demanded. 6. We find that the demand of Rs. 1.10 crores is in respect of Franchisee Services. The appellant is not contesting the demand on merits. The appellant contention is that the demand is time-barred as the Registrar of the applicant in his statement dated 18.4.2006 disclosed the activity. We find that in his statement, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for total waiver of pre-deposit of service tax. Taking into consideration of all the facts and circumstances, the applicants are directed to pre-deposit an amount of Rs. 1,00,00,000/- (Rupees One crore only) within eight weeks and report compliance on 11/11/2013. Subject to deposit of the above amount, pre-deposit of balance dues is waived and recovery thereof is stayed during pendency of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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