9911796707
TMI Blog2013 (12) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... 46,364/- 46,364/- +Rs. 200/- per day 6.7.12 6.2.13 2. Rajkumar viswakarma 58024/13 57431/13 1.4.06 to 31.12.10 3,21,271/- 3,21,271/- +Rs. 200/- per day 29.3.12 6.2.13 3. Arun Singh 58025/13 57432/13 1.4.09 to 31.12.10 1,52,446/- 1,52,446/- +Rs. 200/- per day 6.7.12 6.2.13 4. Rajendra Viswakarma 58027/13 57434/13 1.4.06 to 31.12.10 3,23,623/- 3,23,623/- +Rs. 200/- per day 29.3.12 6.2.13 5. Anil Kumar 58028/13 57435//13 1.4.06 to 31.12.10 4,56,304/- 4,56,304/- +Rs. 200/- per day 29.3.12 6.2.13 &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the original authority vide different Orders-in-Original. The appellants challenged the above orders before the Commissioner (Appeal) who vide the impugned orders confirmed the tax demand and also penalties on the appellants. Appellant has challenged the impugned order in the present appeal along stay petitions. 3. Heard both sides. 4. After hearing both the sides, we find that the service tax demand has been confirmed against the appellants under category of Business Auxiliary Service under clause V of the definition which covers the production of goods or processing of goods for or on behalf the clients. The activities undertaken by the appellants prima facie are covered under this clause of the definition of Business Auxiliary Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Original and Orders-in-Appeal we find that in respect of first five appellants the value of taxable service provided by the appellants prima facie is much below the exemption limit. We are therefore of the view that the first five appellants have strong case for complete waiver of pre-deposit and stay of recovery against the dues till disposal of the appeal. 6. In respect of Shri Avtar Singh Padam we find that the total tax amount of Rs. 7,81,185/- has been confirmed against the appellant. We note that the appellant is prima facie eligible for small scale exemption for the financial year 06-07, 08-09 & 09-10 and is not eligible for small scale exemption for the final year 07-08 and the tax liability for 07-08 is about Rupees 3 lakhs. We th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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