9911796707
TMI Blog2014 (5) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... acts to the department and, therefore, the extended period of limitation was correctly invoked in this case. After considering the submissions, we have found a valid point in the submissions made by the Deputy Commissioner (AR) and, therefore, the plea of limitation is prima facie unacceptable at the present stage - Conditional stay granted. - ST/745/2011 - Stay Order No. 878/2012 - Dated:- 22-5-2012 - Shri P.G. Chacko, Member (J) and M. Veeraiyan, Member (T) Shri T.M. Subramanian, Advocate, for the Appellant. Shri M.M. Ravi Rajendran, Deputy Commissioner (AR), for the Respondent. ORDER The appeal and stay application are directed mainly against demand of Service Tax and education cesses totaling to Rs. 95,40,417/- dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioning numerous items like office utilities, lounge etc. included within the ambit of the said expression. The documents evidencing the transactions between the appellant and SWIPL prima facie indicate that the appellant was rendering Business Support Services to the other company. It appears from the records that M/s. SWIPL were, in turn, allowing third parties to use the infrastructural facilities in question. Prima facie, therefore, the appellant was rendering Business Support Services to SWIPL. 2. The learned counsel for the appellant has also pleaded limitation against the impugned demand. It is submitted that the show cause notice was issued after a gap of two years after audit of the appellant s records. It is submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our view to the effect that the transactions between the appellant and SWIPL were in the nature of rendering of Business Support Services by the former to the latter. There is no question of classifying the transactions under any different head. Applicability of Section 65A thus stands ruled out for the present. 4. In the above view of the matter, we direct the appellant to pre-deposit an amount of Rs. 25 lakhs within 6 weeks and report compliance to the Assistant Registrar on 22-8-2012. Assistant Registrar to report on 29-8-2012. (No pre-deposit made under protest shall be accepted). Subject to due compliance, there will be waiver of pre-deposit and stay of recovery in respect of the balance amount of Service Tax and education cesses ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
