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TMI Blog2013 (9) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate For the Respondents : Mr. R. Gurunathan, Addl. Commissioner (AR) JUDGEMENT Per : M.V.RAVINDRAN; These four stay petitions are filed for waiver of the following amounts. Sl. No. Stay Appl. No. Service Tax Penalty u/s 77 Penalty u/s 78 Penalty u/r 7C Period 1. 1282/2012 Rs.6,28,199/- Rs.5,000/- Rs.6,28,199/- Rs.2,000/- July 2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Government of Karnataka as an entry fees, berthing fees, wharfage charges and landing charges, etc. for Mangalore port and other two ports. It is his submission that there was no definition of 'Business Support Services' which envisages service tax on these services rendered by the appellant. 4. Learned departmental representative on the other hand would support the order of the lower au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stics, customer relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services and other transaction processing. Explanation.-For the purposes of this clause, the expression 'infrastructural support services' includes providing office along with office utiliti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... At this juncture, both sides submit that department has also filed a stay petition which is listed at Sl. No.22 of today's cause list bearing No.ST/stay/25099/2013. On specific query from the Bench, learned departmental representative submits that the first appellate authority in this case has set aside the impugned order which has confirmed the service tax liability under the category of 'Busine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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