2010 (4) TMI 650

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..... B. Saraff, Advocate, for the Appellant. Shri B.B. Agrawal, Jt. CDR, for the Respondent. [Order per : S. S. Kang, Vice-President]. - Heard both sides. 2. The Applicant also filed a Miscellaneous Application for producing additional evidence. The same will be taken up at the regular hearing. 3. The Applicant filed Application for wavier of pre-deposit of Service Tax of Rs. 40,58,04, .....

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..... s based by treating the Printing and Packing Division as a provider of business auxiliary services to other divisions of the ITC. 4. The Applicant submitted that for stay purposes, even if the case of Revenue is admitted that the Applicant is providing services to the other Divisions of the same Company, the same is not taxable services. In support of their submission, the following decision .....

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..... operly, therefore the demand is rightly made. 6. We find that the Adjudicating Authority confirmed the demand of Service Tax on the Applicant, i.e. Printing and Packing Division as a provider of business auxiliary service to other divisions of the ITC. In these circumstances, we find prima facie merit in the contention of the Applicant that no Service Tax is leviable for the services provide .....

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