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TMI Blog2014 (2) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... Pramod Kumar, Jt. CDR JUDGEMENT Per Rakesh Kumar (for the Bench): The applicant are providing the services of uplinking to various broadcasting agencies and besides this are also giving DSNG vehicles on hire to their clients. In respect of the first activity, department is of the view that the same is taxable as 'Business support service' under section 65(105) (zzzq) and in respect of second a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gencies, is concerned, the same cannot be called infrastructure support service, (business support service) as infrastructure support service, as defined in Section 65 (104C) pertains to service provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders, information and tracking of delivery schedules, managing distrib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e requirement of pre-deposit of balance amount of Service Tax demand, interest and penalty there may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 4. Shri Pramod Kumar, learned Jt. CDR opposed the stay application and reiterating the findings of the Commissioner in the impugned order, pleaded that so far as the uplinking services are conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.1,45,16,699/- on the basis of alleged providing of infrastructure support service, we are of the view that an amount of Rs.67.39 lakh already paid is sufficient for the purpose of hearing this appeal. 6. As regards the remaining portion of the Service Tax demand of about Rs. 2.37 crores, on the alleged providing of service of supply of tangible goods service, since there is no dispute that in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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