TMI Blog2016 (4) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... supporting nature to the main business, like services relating to customer relationship telemarketing, office infrastructure, etc and would not cover the services of renting of machinery or equipment for production or manufacture, which is an activity relating to conduct of main business. The applicants have strong prima facie case in their favour and therefore, waiver of pre-deposit is granted f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f issue of four show cause notices covering the period 2005-2006 to 2011-2012. Vide the impugned order dated 29.01.2014, a service tax demand of ₹ 3,07,02,977/- has been confirmed against the applicant along with interest; a penalty of ₹ 1,77,13,628/- under Section 78 and ₹ 15,000/- under Section 77 of Finance Act, 1994 were imposed on them. Out of the total demand, ₹ 3,04, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -CU(DB). 4. We have heard both the sides and examined the appeal records. 5. We find that in a similar set of facts, the Tribunal in the above mentioned two cases have granted stay and waived the pre-deposit unconditionally. In those cases, service tax was confirmed under the category of BSS for providing up-linking facilities for the T.V. Broadcast through the transponders by the foreign co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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