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TMI Blog2014 (12) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... ima facie case in respect of this demand. appellants have either paid the entire amount due in respect of various services or have a prima facie case on merit in respect of others, In view of the above, we consider that the appellants have made out a case for waiver of pre-deposit and stay against recovery during the pendency of appeal - Stay granted. - APPEAL NO. ST/21353 OF 2014-DB - MISC. ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice.. (iii) Business Auxiliary Service, (iv) Sale of space or time for advertisement service, (v) Support Services of Business or Commerce (vi) Support Services of Business or Commerce/Commercial use or exploitation of any event and that the appellant are liable to pay service tax, 1.2. After due process of law, the Commissioner of Customs, Central Excise and Service Tax, Hyderabad-III Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Ranchi Club Ltd. v. CCE [2012] 36 STT 64 2.2 As regards the demand of ₹ 18,72,395/- under Renting of Immovable Property Service, as against the confirmed demand of ₹ 18,72,395/-, appellants have paid ₹ 16,78,694/-. It is the submission of the learned counsel that the cum-tax benefit has not been extended, 2.3 As against demand for Rs, 1,49,429/- under Business Auxi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use or exploitation of any event service. 4. The learned counsel submits that the appellants received TV subsidy, infrastructure subsidy and IPL subsidy from BCCI in respect of IPL matches conducted in the stadium belonging to the appellant. Therefore he submits that in this case the appellants have no role to play except allowing the IPL matches to be staged in their stadium and receive the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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