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TMI Blog2009 (7) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 - ST/300/2009(PB) - Dated:- 16-7-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) REPRESENTED BY : Shri Rajesh Kumar , C.A. , for the Appellant. Shri S.K. Panda, Jt. CDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Learned Chartered Accountant Shri Rajesh Kumar submits that demand of Rs. 2,23,93,676/- (Rupees Two Crore Twenty Three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, nearly 50% thereof has already been deposited and for such reason realisation of the balance demand may be stayed till disposal of appeal. 2. Learned Jt. CDR submits that case of Revenue is that obligation of the manufacturer was carried out by the Appellant. This is clear case of Business Auxiliary Service as the business support was provided by the Appellant to the manufacturer to de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r's point role of this appellant has arisen. Therefore, whether such a role of the Appellant to make the goods movable amounting to providing of business Auxiliary service is to be decided in the appeal. 3.2 Looking to the aspect that the appellant has already made deposit of Rs. 1,01,03,716/- after passing of the adjudication order, we direct waiver of pre-deposit of the balance demand ra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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