9911796707
TMI Blog2013 (2) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Shri Dharmendra Srivastava, CA, for the Appellant. Ms. D.M. Durando, Dy. Commissioner (AR), for the Respondent. ORDER [Order per : P. R. Chandrasekharan, Member (T)]. - The appeal and stay application are directed against Order-in-Appeal No. P-I/RKS/83/2012, dated 27-3-2012 passed by the Commissioner of Central Excise & Service Tax (Appeals), Pune-I. 2. The appellant M/s. My Car (Pune) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est thereon and by imposing penalties under Sections 77 and 78 of the Finance Act, 1994. The Service Tax demand confirmed was Rs. 6,46,258/-. The appellant preferred an appeal before the lower appellate authority. The lower appellate authority directed the appellant to make the deposit of entire amount of Service Tax demanded by 20-3-2012 during the course of personal hearing held on 6-3-2012. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' mentioned under Business Support Services. The said term 'transaction processing' appears along with accounting. In the present case, the appellant neither undertakes any accounting nor processes the transactions of their clients and, therefore, classification proposed by the department is unsustainable. Accordingly, he prays for grant of stay. 4. The learned Dy. Commissioner (AR) appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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