9911796707
TMI Blog2009 (7) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... rried out by the Appellant and appropriate classification of service may be made for proper taxation. Held that- the Appellant deserves interim protection without being directed for making pre-deposit of Rs. 2,52,17,830/- toward service tax which otherwise would cause public mischief. Noticing the feature of the impugned order as aforesaid and the manner how natural justice has been violated, dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the activity of Appellant shall come under the category of Business Support Service with effect from 1-5-2006 and under the category of Man Power Recruitment Service, they have been paying tax under these categories. 2. Shri P.K. Sahu, ld. Counsel submits that even if show-cause notice has not raised the classification issue, proper law should be applied to determine nature of activity carri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udit was conducted in the year 2006. Department kept waited till April 2008 for issuance of show-cause notice. Therefore entire demand is time-barred. 5. Shri S.K. Panda, ld. Jt. CDR submits that if para 28.3 of the order is looked into, that throws light how the Appellant shall be liable to Tax. He relied on para 17 to submit that Event Management was a primary object of the Appellant. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal folder. If an activity is examined independently gravity of that matter can be judged. But nothing has been done in the order. Therefore the cryptic order cannot be said to be speaking and reasoned order. 8. Looking from the angle of valuation and classification, there is no dispute that a question of law can be raised at any point of time in the course of proceeding before various foru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, we are of the firm belief that the Appellant deserves interim protection without being directed for making pre-deposit of Rs. 2,52,17,830/- toward service tax which otherwise would cause public mischief. Noticing the feature of the impugned order as aforesaid and the manner how natural justice has beer violated, we direct that there shall be no pre-deposit during pendency of Appeal. (Dictate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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