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TMI Blog2010 (9) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... hich demand has been raised relates to all incidental or auxiliary activity to the activities enumerated by law in such clauses (i) to (vi) of Section 65(19) of Finance Act, 1994 – no full waiver of pre-deposit at the interim stage - ST/235/2010 - ST/206/2010(PB) - Dated:- 15-9-2010 - S/Shri D.N. Panda, Rakesh Kumar, JJ. REPRESENTED BY : Shri N. Venkataraman, Sr. Advocate, for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng attention to the show cause notice he submits that the purpose of business promotion service is not served by the appellants. He relies on the decision of the Tribunal in the case of Business Information Processing Services v. CCE, Jaipur, reported in 2009 (14) S.T.R. 81 to supports case. Summarily, his submission is that none of the issue framed by the adjudicating authority was to determine t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve intent shall fall in the residuary such clause i.e. (vi) of Section 65(19). When the activity is in relation to specified activity sought to be taxed, we do not consider the appellant to avail total waiver of pre-deposit at the interim stage. Following theApex Courtdecision in the case of DunlopIndia- 1985 (19) E.L.T. 22 (S.C.), we direct the appellants to deposit Rs. 20 lakhs (Rupees twenty la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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