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TMI Blog2014 (1) TMI 1835X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the appellant Present Shri R. Puri, A.R. for respondent Per Justice G. Raghuram: At the stage of considering the stay application since the issue falls within a narrow compass we dispose of this substantive appeal after hearing Shri Bipin Garg, ld. Advocate for the appellant and the ld. A.R. for the respondent-Revenue. We do so after waiving the pre-deposit requirement. 2. By the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords retrieved during the search revealed that the appellant had received Rs. 51,82,322/- for having providing security agency service during October, 1998 to December 2001 (excluding the amount received vide Bill No.172 to 191 of December 1999). Responding to summons issued, Shri Rajkukar Kumawat, the proprietor of company drew up the statement in his own handwriting left the office abruptl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced sweepers, peons, receptionist and other workers to the service recipients; and since it was not qualified in personnel management nor possesses experience in said trade, cannot be considered to be a Manpower Recruitment Agency. Alternatively, the appellant pleaded that for the period prior to 24.4.2002, he was ignorant of the law and of any liability to service tax on ''m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the petitioner to substantiate its claim for the alternative classification to the one suggested by Revenue. This information and the substantiating material if any, is exclusively within the province of the appellant and is therefore its burden to establish its claim as to the alternative classification of the service. The appellant failed to discharge this burden. 8. On the aforesaid anal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for interfering with the imposition or the quantum of penalties assessed. 10. The appeal is without merits and is dismissed but without costs. &n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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