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TMI Blog2014 (3) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... d reason. We find that the said plea has not been raised earlier before the adjudicating authority, hence, prima facie not acceptable at this stage. In these circumstances, we are of the view that the applicant could not be able to make out a prima facie case for total waiver of pre deposit of dues adjudged against them. Even though the applicant has pleaded financial hardship and submitted that the Bank has withdrawn their cash credit facilities but failed to substantiate by producing evidence including the Profit & Loss A/c. for the relevant years. In such circumstances, we are of the view that the claim of the financial hardship has not been substantiated through material particulars - Conditional stay granted. - Service Tax Appeal No.5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including trading of Textile items from their Head office. However, he has fairly accepted that the issue of trading of textile items has not been raised before the Ld. Commissioner by the Applicant. 3. Ld. A.R. for the Revenue submitted that in spite of repeated summons and various letters/ correspondences with the applicants, they have not come out with all relevant documents regarding the activities carried out by them. However on the basis of various work orders, it is ascertained that the applicants were engaged during the period 2005-2006 to 2008-2009 in the activities of processing of goods on behalf of the clients. Accordingly, the said service is rightly classifiable under Clause (v) of Business Auxiliary Services as was in forc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of textile items from their Head office in Kolkata, and the excess receipts shown in their Balance Sheet against the value in ST-3 returns, are due to the said reason. We find that the said plea has not been raised earlier before the adjudicating authority, hence, prima facie not acceptable at this stage. In these circumstances, we are of the view that the applicant could not be able to make out a prima facie case for total waiver of pre deposit of dues adjudged against them. Even though the applicant has pleaded financial hardship and submitted that the Bank has withdrawn their cash credit facilities but failed to substantiate by producing evidence including the Profit Loss A/c. for the relevant years. In such circumstances, we are of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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