2013 (7) TMI 297

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..... petition is filed for the waiver of an amount of Rs.3,61,53,313/- confirmed as service tax, interest thereof and penalties imposed under various sections of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority as service tax liability on the appellant under the category of Business Support Service. The adjudicating authority as well as first appellate au .....

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..... m and not for sale of chilled water quantity supplied. It is also seen, when the chilled water is used by the sister concern is coming back to the appellant for further chilling. In our view, the entire issue whether the said supply of chilled water by the appellant would ball under the Business Support Service or not, is a question which is arguable one and needs to be gone into detail to come to .....

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