TMI Blog2014 (2) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- prima facie, the services rendered by the Applicant, are in the nature of Security Agency Services. Applicant could not able to make out a prima facie case for total waiver of the predeposit of dues adjudged and the Applicant had not pleaded any financial hardship. - stay granted partly. - APPEAL NO.ST/A/433/2011 - ORDER NO.SO/75078/14 - Dated:- 8-1-2014 - DR. D.M. MISRA AND DR. I.P. LAL, JJ. FOR THE APPELLANT : SHRI K.KURMY, ADVOCATE ASSISTED BY SHRI A.JALUKA, ADVOCATE FOR THE RESPONDENT : SHRI S.CHAKRABORTY,A.R.(ASSTT.COMMR.) ORDER Per Dr. D.M. Misra; This is an Application seeking waiver of predeposit of Service Tax of Rs.80.38 lakh and equal amount of penalty imposed under Section 78 and penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices, supply of sample goods under business auxiliary services, against which the demand had been confirmed, the ld. Advocate submits that the same are beyond the scope of the show cause notice and hence, the confirmation of the demands on this count, is bad in law. 3. Ld. AR for the Revenue reiterates the findings of the ld. Commissioner. He has submitted that payments received against supply of para-medical staff, by the Applicant are on per person basis , whereas the facts narrated in the case laws cited by the Applicant, the payments were on the lump-sum basis relating to the quantity of work carried out by the assessee in those cases. Regarding demand on the Conservancy and Watch Ward Services , the ld. AR submits that these ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s. ESIC, we find that the Applicant have been receiving the payments for supply of the para-medical staff on monthly basis, not on the basis of average work rendered or the performance of the staff supplied. Therefore, prima faice, the judgments cited by the ld. Advocate are not applicable to the facts of the present case, and thus, the Applicant had rendered the Services of Man-Power Supply to its clients. On the claim of the Applicant that they had rendered the Conservancy and Watch Ward Service , we find that the ld. Commissioner has recorded a detailed reasoning and analysis of the terminologies used by the Applicant and arrived at the conclusion that the services rendered by the Applicant, are in the nature of Security Agency ..... X X X X Extracts X X X X X X X X Extracts X X X X
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