TMI Blog2016 (5) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... ity - Internet telecommunication services - Held that:- the applicants claim that their payment to US company should be considered as for renting of movable property appears, prima facie, not sustainable. The server placed outside are meant for internet connectivity services related cannot be considered as hiring of simple physical space for placing servers. Management consultancy services - Applicant claimed that they have acted as pure agent - held that:- the claim of applicant was not accepted by the adjudicating original authority. At the prima facie stage itself it is found that the merits of the case could not be categorically analysed without detailed examination of the terms of agreement and also the claim of applicants as being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Service Tax (Adjn), New Delhi. The appellants are registered with the department for payment of service tax under various categories of taxable service. Proceedings were initiated against them for non -payment of service tax under various categories. The case was adjudicated resulting in the impugned order which confirmed the service tax demand of ₹ 3,16,67,099/- along with interest, confirmed recovery of interest of ₹ 14,34,421/- ; imposed penalty of ₹ 5,13,95,467/- under section 78 of Finance Act, 1994 and additional penalties under section 77 and 76 of the said Act. 2. Learned Counsel for the applicant submitted that there are two show cause notices ( dated 21.4.2011 and 7.9.2012) decided together by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waiver of pre-deposit of adjudicated service tax due with interest and penalties. On examining the merits of the case for prima facie finding, we observe that on the first issue of demand of service tax relating to import of taxable service under the category of event management service, we find that the appellant entered into agreement with foreign entities for arranging eminent persons as speakers for their annual summit event. We have perused one such agreement and prima facie we are of the view that services received by the applicant from the overseas entities in connection with organizing annual summit in India will fall under the taxable service of event management and the applicant is liable for such tax on reverse charge basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. At this stage, learned Counsel could not explain various categories of such sharing expenses and how such sharing of expenses are not relatable to business support services. Certain infrastructure facility are shared and the final tax liability of the applicant on this count has to be seen after examining each type of expense shared by the corporate companies. 7. After careful consideration of the submissions made by the applicant and on perusal of the impugned order, we find that the applicant failed to make out a strong case for full waiver of adjudicated dues. No financial hardship pleaded. We hold that in view of the specific finding in respect of each category of demand as above, the appellant is to be directed to deposit an amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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