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TMI Blog2014 (8) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (AR) PER : P R Chandrasekharan The appeal and stay petitions are directed against Order-in-Appeal No. PUN-EXCUS-003-APP-210-2013-14 dated 10/07/2013 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. Vide the impugned order, the lower appellate authority has upheld the confirmation of service tax demand on the appellant, M/s JanataSahkari Bank Ltd., Pune for an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant has merely referred people to the insurance company and the said activity amounts to canvassing/promotion of business for the insurance company falling within the purview of "Business Auxiliary Services" and, therefore, the liability to discharge service tax is on the appellant, who has rendered the services and not on the insurance company, who is the recipient of the service. If the insu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax by the appellant. Therefore, the appellant has not made out a prima facie case for grant of stay. 6. Accordingly, we direct the appellant to make a pre-deposit of Rs. 1,74,627/- being the service tax demand confirmed against the appellant within a period of eight weeks and report compliance by 22 nd September, 2014. On such compliance, pre-deposit of the balance of dues adjudged against the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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