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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 ..... of the amounts involved are allowed and recovery thereof stayed till the disposal of appeals - Decided in favour of assessee. Stay application - Held that:- the department's stay petition against the impugned order is not maintainable for the simple reason that there is no demand that needs to be waived - when the departmental authorities have taken two different views on the very same issue in respect of the same assessee, it is also an additional ground made out by the assessee for waiver of pre-deposit of the amounts involved in earlier stay petitions - stay granted. - ST/1792-1795/2012-DB and ST/25125/2013 - Misc. Order No. 27261-27265 /2013 - Dated:- 11-9-2013 - SHRI M. V. RAVINDRAN AND SHRI B.S.V. MURTHY, JJ. For the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 authorities and submit that these are the services which are rendered by the appellant to Government of Karnataka and since the services are supporting to Government of Karnataka, they are liable to pay the service tax. 5. After considering the submissions made by both sides and perusal of the records, we find that the definition of support services of business or commerce as envisaged under Section 65(104c) reads as under: (104c) support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Business Support Service . In our view, the departments stay petition against the impugned order is not maintainable for the simple reason that there is no demand that needs to be waived. 7. Be that as it may, when the departmental authorities have taken two different views on the very same issue in respect of the same assessee, it is also an additional g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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