TMI Blog2013 (12) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... rtial stay granted. - ST/10770 of 2013 - - - Dated:- 17-6-2013 - G Raghuram, J. For the Appellant : Shri K I Vyas, Adv. For the Respondent : Shri K N Joshi, AR PER : G Raghuram Waiver of the pre-deposit and stay of all the further proceedings pursuant to the adjudication order dated 29.08.2008, as confirmed by the order dated 07.03.2013, is the relief sought in this application. 2. For the period 16.10.1998 to 30.06.2003, the Petitioner admittedly provided the Security Agency Services, defined under Section 65 (94) of the Finance Act, 1994 (the Act). As it now appears, the case of the petitioner/appellant is that during the said period, he was also providing services which were not taxable, services which later were bro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner also sought for segregating income received from the taxable service end income received from the non-taxable service and pleaded that for this act requires copies of the bills, which were all seized/impounded in July 2003 by the Vigilance Unit of the Revenue. 4. As apparent from Para-6 of the Appellate order, the Appellate Authority considered this contention of the petitioner as well. The Appellate Authority observed that during the period 16.10.1998 to 15.06.2005, the petitioner claimed to have also provided Manpower Recruitment and Supply Service and had tendered copies of bills Nos 1396 to 2000; and 1 to 176, for the period 01.10.1999 to 13.06.2003, which were appended to the show cause notice. The Appellate Authority recorded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority. 6. The petitioner's application for furnishing copies of the relied upon documents (RUD's) was submitted to the Commissioner (Appeals) on 23.08.2012 and 06.03.2013, a near decade after initiation of proceedings and more than five years after passing of the adjudication order. 7. On the above prima-facie analysis, no case is made out for absolute grant of waiver and interests of Revenue warrant that the petitioner/appellant should deposit the entirety of the service tax assessed by the order in original as confirmed by the order of the appellate Commissioner (after taking credit for amounts of pre-deposit if any, before the appellate authority), including the component of interest and other penalties assessed but excluding th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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