2007 (12) TMI 176

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..... e Respondent. [Order per: S.L. Peeran, Member (J)]. - The appellant is required to pre-deposit Rs. 27,69,549/- for the purpose of hearing this appeal. The Assistant Commissioner has dropped these demands on the basis of CA's Certificate produced by the appellant to show that the category of house keeping was not within the ambit of service tax. However, on review, the Commissioner has held that t .....

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..... ntioned in the certificate who reportedly had received house-keeping services provided by the assessee, no amount has been indicated. The Commissioner has noted that the certificate relied upon by the Assistant Commissioner is a bald certificate which is not substantiated by any other documentary evidence. 2. The learned counsel appearing for the appellants argued at length to say that these grou .....

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..... hed year-wise. In view of the nature of the Certificate being unreliable, it cannot said at this stage that the assessee has discharged their burden to seek benefit of non-levy of service tax on the category of house keeping services. However taking into consideration, the plea of financial hard ship, we direct the appellants to deposit a sum of Rs. 5 lakhs within three months from the date of thi .....

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