TMI Blog2015 (12) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... arket committees is clearly for furtherance of business and commerce. - Partial stay granted. - Application(s) Involved:ST/Stay/26703/2013 in appeal No.ST/26383/2013 - MISC ORDER No. 20014/2014 - Dated:- 8-1-2014 - Shri Justice G. Raghuram, President And Shri P.R. Chandrasekharan, Technical Member For the Petitioner : Shri G. Natarajan, Advocate For the Respondent : Shri Ganesh Haavan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsport Corporations in several States and towards short remittance of approximately ₹ 4 crores on admitted service tax liability. The petitioner has remitted the short payment of the admitted tax liability of approximately ₹ 4 crores even prior to issuance of the show-cause notice. Of the balance liability of approximately ₹ 20 crores, service tax of approximately ₹ 80 lakh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able service only when the same is primarily for the purpose of commerce or industry; and provision of works contract services for games or sports organized under the aegis of the Government would be amount to facilitating a public utility rather than for furtherance of business or commerce. For this contention, reliance is placed on the Final Order of a learned Division Bench of this Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above analysis, we grant waiver of predeposit of the adjudicated liability and stay of all further proceedings for realization of the liability assessed by the order dt. 31/01/2013, on condition that the petitioner remits an amount of ₹ 80 lakhs (Rupees eighty lakhs) within four weeks and reports compliance by 05/02/2014. On such deposit, there shall be stay of realization of the balance a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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