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TMI Blog2013 (8) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... shi, A.R. ORDER Per :Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of following amounts:- (a) In Appeal No. ST/10382/2013 in respect of M/s. Jaysukh Dayani - Service Tax of Rs. 10,86,615/- with interest and penalty of equivalent amount under Section 78 and penalty of Rs. 5000/- under Section 77 of the Finance Act, 1994. (b) In Appeal No. ST/10383/2013 in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchases and causes sale of goods and hence cannot be considered as a Commission Agent, falling within the definition of 'Business Auxiliary Services' enshrined in Section 65 (19) of the Finance Act, 1994. It is also his submission that the adjudicating authority as well as the first appellate authority has not considered that this fact of the case. It is his submission that they are not commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the submissions of the counsel that the appellants herein are purchasing and selling the products of M/s. IOCL, is unsubstantiated. There is nothing on record, at this juncture to come to a conclusion that appellants have been purchasing and selling the goods. Be that as it may, we find that the contract entered into by the appellants with M/s. IOCL, specifically talks about the role to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thacker to deposit Rs. 2,00,000/- (Rupees two lakhs only). Both the appellants to deposit the amounts as directed above, within eight weeks from today and report compliance on 29.08.2013 before Deputy Registrar. Deputy Registrar, after ascertaining compliance will place the appeals before the Bench for appropriate orders on 08.09.2013. Subject to such compliance being reported, the applications fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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