TMI Blog2014 (12) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... thority that their services were covered under IT services and the adjudicating authority held that their activity does not fall under "Information & Technology Services". However, the appellant in the present appeal advanced their contentions under "Business Auxiliary Service" under clause (vi) as provision of services on behalf of the client before the Tribunal for the first time. Considering the nature of services and also considering the fact that the appellant has initially contested that Information & Technology services before the adjudicating authority and now they are contesting under Business Auxiliary Service, the appellants have prima facie not made out a case for total waiver of predeposit. - Partial stay granted. - ST/41882/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 77 (2) of the Finance Act, 1944. Hence the present appeal along with stay application. 3. The learned advocate submits that the activity carried out by their service provider in pre-publishing works were in the nature of job work which is rightly covered under Business Auxiliary Service under section 65 (19) of the Finance Act as provision of service on behalf of the client. He further submits that as per the definition provided under Section 65 (104c) of the Finance Act, Business Support service covers evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nology Services as against the Business Support Service . The Commissioner has rightly established that services rendered by them were not under Information Technology Services but classifiable under Business Support Service and the adjudicating authority has rightly held that the appellant's claim that they were liable for service tax from 16.05.2008 i.e. the date of introduction of IT services by the overseas provider. He further submits that the definition provided under Section 65 (104c) of the Act is inclusive definition and the example of support services listed therein are only illustrative and the scope is very wide and the activities carried out by service providers clearly falls under Business Support Service in relation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally contested that Information Technology services before the adjudicating authority and now they are contesting under Business Auxiliary Service, the appellants have prima facie not made out a case for total waiver of predeposit. Their contentions of classification will be examined in detail at the time of final hearing of the appeal. 7. In view of the above discussion, the applicant is directed to make a predeposit of ₹ 70,00,000/- (Rupees Seventy lakhs only) within a period of 8 weeks. At this stage, the learned advocate submitted that the amount of ₹ 53,03,967/- already paid and appropriated in the adjudication order may be taken into account and further submitted that they have actually paid a sum of ₹ 66,24,540 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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