9911796707
TMI Blog2015 (4) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... y in respect of Telecom service - Held that:- It is clearly mentioned therein that for the period April 2009 to March 2010, the service tax payable has been calculated in respect of Telecom service and paid. Even though the dispute is about 'business support service', in the order as well as in the documents, it comes out clearly that 'telecom service' has been considered as 'b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- has been demanded on the ground that the appellant has received Business Support Services under Management Agreement from two group companies located abroad. An amount of ₹ 95,226/- was directed to be reversed for wrong availment of Cenvat credit. Interest has been demanded and penalties under various Sections have been imposed. 2. Learned counsel submitted that the demand for more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e force in the arguments. Moreover, the appellant has already paid an amount of ₹ 1,80,77,479/- for the period from April 2009 to March 2010 under protest for the normal period. Since the dispute is about classification of services and interpretation of statute is involved, payment made by the appellant for normal period, in our opinion, is sufficient. 5. Before we conclude, we have to de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, we agree with the appellant that the amount paid by them can be considered towards the dues in this case. This leaves us with the issue relating to ₹ 95226/- wrongly availed Cenvat credit. We direct the appellant to deposit ₹ 1,00,000/- (Rupees One lakh only) within 8 weeks and report compliance on 28.1.2015. Subject to deposit of this amount, the requirement of pre-depos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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