TMI Blog2015 (4) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise, Jaipur [2013 (12) TMI 1016 - CESTAT NEW DELHI] - Stay granted. - ST/S/42130/2014, ST/41808/2014 - - - Dated:- 25-11-2014 - P K Das And R Periasami, JJ. For The Appellant: Mr S Rahul Jain, CA For The Respondent: Ms Indira Sisupal, AC (AR) ORDER Per: P K Das: The applicants are providing Telecommunication Service to their subscribers. The di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 that even for services liable to tax under Section 66A the charging section is Section 66. Section 66A is only for the purpose of casting the responsibility to pay tax. Firstly the service should be taxable as per provisions of Section 66, that is firstly, the requirement of Section 65(105)(zzzx) has to be satisfied. We further note that this issue has been specifically clarified by C.B.E. C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent case the demand was raised under Business Auxiliary Service. 5. After considering the submissions of both sides, we find that the present case is covered by the decision of the stay order and the final order of the Tribunal, as mentioned above. In view of that, we grant waiver of predeposit of entire dues and stay its recovery during the pendency of the appeal. Stay application is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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