9911796707
TMI Blog2009 (2) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is required to pre-deposit the following amounts : Sl. No. Particulars of Demand Nature of Service Service Tax Edn. Cess Total Demand 1 Difference in valuation of taxable service Less: Amount paid voluntarily before issue of SCN Net Demand Banking Other Financial Services 9,14,84,995 17,79,764 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UNGC Less: Amount paid by the appellant Bank Balance Business Auxiliary Services 4,53,228 4,53,228 0 209 209 0 4,53,437 4,53,437 0 2. We heard the learned consultant at length. It was pointed out that the appellant had already paid an amount of Rs. 3.17 crores voluntarily even before the issue of show cause notice. The net demand comes to Rs. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was excluded from the scope of Banking and Other Financial Services up to 1-6-2007. What is excluded in the Banking and Other Financial Services during the relevant period has been included by the Revenue in the Business Auxiliary Service. It was argued that this can not be done. 3. As regards the demand on account of Management Consultancy Services, the learned Chartered Accountant explained th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the balance amount, till the disposal of the appeal. It was pointed out that in respect of an amount, which is the commission of settlement of the claims of gulf war victims on behalf of customers from United Nations Compensation Commission (UNCC), there was a demand under the category of Business Auxiliary Services to the tune of Rs. 4,53,437/-. This amount had already been paid and it is noted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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