2014 (2) TMI 479

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..... roviding only BSS. This very service was a taxable service prior to 10/05/2007 also but no service tax was paid by the appellant. There is no cogent explanation for this default - Conditional stay granted. - Appeal No.ST/3063/2011; ST/1299/2012 - MISC. ORDER NO.25438-25440/2013 - Dated:- 25-3-2013 - SHRI P. G. CHACKO AND SHRI B.S.V. MURTHY, JJ. For the Appellant: Mr. Cherian Punnoose, Advoc .....

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..... t the appellant under the head packaging service and that an amount of Rs.20,70,238/- paid by the assessee on the same activity classified as Business Support Service(BSS) for the period from 10/05/2007 to 31/03/2009 stands appropriated towards the confirmed demand. In this scenario, arguments have been made by both sides with regard to the demand for the period from January 2007 to 09/05/2007 amo .....

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..... ision in the case of Vijay Sharma Vs. CCE, Chandigarh [2010-TIOL-1215-CESTAT-DEL-LB] and also a few other final orders passed by a regular Bench of the Tribunal relying on the Larger Bench decision. 3. After considering the submissions, we have not found prima facie case for the appellant against the demand raised on them for the period prior to 10/05/2007. From the records, it appears that the .....

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