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2015 (8) TMI 204

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..... t and facilities like lifts, air-conditioning etc. went along with the building which was given on rent by it and therefore the service rendered was renting of immovable property service on which the service tax has been paid. Having regard to the facts that the dispute relates to classification of taxable service and an amount of ₹ 86,29,621/- towards impugned demand along with interest of .....

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..... -14 dated 29.11.2013 in terms of which service tax demand of ₹ 1,02,21,578/- has been confirmed under Business Support Service along with interest and penalties. A demand of ₹ 10,176/- along with interest and penalties has also been confirmed and the same along with interest has been deposited and appropriated. The stay is sought in respect of only demand confirmed in respect of Busine .....

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..... h the service tax has been paid. Having regard to the facts that the dispute relates to classification of taxable service and an amount of ₹ 86,29,621/- towards impugned demand along with interest of ₹ 17,49,460/- stands deposited as acknowledged in the related show cause notice dated 13.9.2010, we are of the view that these deposits are sufficient to meet the requirement of Section 35 .....

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