2010 (9) TMI 546

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..... JDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)].  - In this application, the appellant seeks waiver of pre-deposit and stay of recovery in respect of amounts of Service Tax, Education Cess and Penalties. The lower authority demanded over Rs. 63 lakhs towards Service Tax and Education Cess for the period from 16-6-2005 to 31-3-2008 under the head "mailing list compilati .....

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..... llant in terms of Section 65(63a) of the Finance Act, 1994. The learned Counsel for the appellant has reiterated the grounds of appeal and has particularly referred to Board's Circular No. B1/6/2005-TRU dated 27-7-2005. It is submitted that neither in terms of the definition of the service nor in terms of the Circular could any such demand be raised on the appellant. 2. We have heard the learned .....

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..... . On the other, the appellant cannot be held to have engaged themselves in the activity of "mailing list compilation and mailing" service as defined under Section 65(63a) of the Act. Prima facie, the appellant has a good case against the impugned demand. Hence there will be waiver of pre-deposit and stay of recovery as prayed for. (Pronounced and dictated in open Court)
Case laws, Decisions, .....

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