TMI Blog2015 (1) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... the ITR Balasore and the Jaipur Development Authority and the consequent assessment in this behalf are not sustainable since the adjudication order contains no satisfactory reasons for bringing the activities within the fold of the ‘taxable service’ under Section 65(39a) read with Section 65(105)(zzd). Insofar as the service provided by the petitioner in relation to the JDA is concerned, the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Government of India whereby only 33% of the gross value should be taken as the taxable value of the service. - Partial stay granted. - ST/626/2012 - Misc. Order No. 25994/2013 - Dated:- 23-5-2013 - G. Raghuram, President and Shri B.S.V. Murthy, Member (T) Shri Cherian Punnoose, Advocate, for the Appellant. Shri Ganesh Haavanur, Additional Commissioner (AR), for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Prima facie, we satisfied that services provided by the petitioner in relation to its activities under an agreement entered into in respect of the ITR Balasore and the Jaipur Development Authority and the consequent assessment in this behalf are not sustainable since the adjudication order contains no satisfactory reasons for bringing the activities within the fold of the taxable service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... except that despite the petitioner s claim, the adjudicating authority failed to grant benefits of Notification No. 1/2006-S.T., dated 1-3-2006, issued by the Government of India whereby only 33% of the gross value should be taken as the taxable value of the service. 3. On the above prima facie analysis we grant waiver of pre-deposit and stay of all further proceedings pursuant to the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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