TMI Blog2013 (10) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... iyan Thomas, Advocate For the Respondent : Mr. Ganesh Havannur, Addl. Commissioner (AR) ORDER Per : B.S.V.MURTHY The question involved in this appeal is whether the appellant is providing services classifiable under Support Service for Business or Commerce. The appellant constructed a building on the land leased from Technopark, Trivandrum and leased out the portions of the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in respect of this service, they are paying the service tax. The facilities provided by Technopark for which the appellant is collecting the charges and in turn paying it to Technopark are in the nature of sale of goods like water, electricity and at best, the same can be considered as activity pure agency since the same has been collected in terms of an agreement and paid on actual basis to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Commissioner and therefore at this stage it may not be appropriate for considering such submissions. In any case, he submits that there is no evidence produced that what has been collected is only actual cost and in the absence of such evidence the Revenue could not have got the same verified also. 4. After considering the submissions made by both the sides, we find that the claim o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has to be put to terms and it was submitted that an amount of ₹ 23,46,462/- falls within the normal period and in our opinion the appellant should be required to deposit this amount for hearing the appeal. Accordingly appellant is directed to deposit a round sum of ₹ 25,00,000/- (Rupees Twenty-five Lakhs Only) as pre-deposit within 8 weeks and report compliance on 26.12.2013. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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