2008 (9) TMI 160

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ande, Jt. CDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is directed against the waiver of pre-deposit of amount of Service Tax confirmed, penalty imposed and interest leviable thereon as being done by the adjudicating authority in the impugned order. 2. Brief facts of the case are that the applicants are issuing meal and gift vouchers to corporate client .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on that the services rendered by the applicant may be covered under Section 66(33A) or 66(104c) of the Finance Act, 1994. It is the submission that these services were introduced with effect from 1-5-2006 and they have already taken service tax registration under 65(104c) and discharging service tax liability from 1-5-2006. He relies on various decisions of the Tribunal for the proposition that on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssion, that the introduction of new services with effect from 1-5-2006, could not be said to have excluded these services from Service tax net for the earlier period. 5. Considered the submissions made by both sides and perused the records. 6. It is a fact that the applicant herein is selling the meal and gift voucher to the corporate, who in turn give the same to their employees for en-cashing. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X