2008 (5) TMI 124

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..... s, for the Appellant. Shri T.C. Raja Dass, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit Rs. 2,33,222/- towards Service tax and penalty of like sum besides Rs. 1000/- under Section 77 and Rs. 100/- per day in terms of Section 76 of the Finance Act. The appellants are holders of Service Tax Registration under the category of "Auth .....

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..... ices, etc. which does not come within the ambit of "Business Auxiliary Services". He relies on several judgments to plead the case on time bar. He submits that the time bar has not been adverted by the authorities below. He prays for total waiver of pre-deposit on the ground of time bar. 3. The learned SDR submits that the appellant had not furnished any information pertaining to their activity o .....

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..... out lucidly and clearly in the impugned order. We have gone through the impugned order and we do not find any finding in this regard, although the learned SDR argued that the finding given is sufficient. We find that the matter can be looked into in final stage. As the amounts are small, we grant waiver of pre-deposit and stay its recovery till the disposal of the appeal. The stay application is a .....

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