TMI Blog2013 (5) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 65(105)(zm), we find no infirmity in the adjudication orders warranting grant of waiver of pre-deposit and stay of proceedings pursuant to the adjudication orders impugned - assessee shall pre-deposit the liability as assessed by the three adjudication orders, within six weeks Partial stay granted. - ST/485 & 3016/2011 and 3338/2012 - Misc. Order No. 25998/2013 - Dated:- 23-5-2013 - Justice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lending, assessee provides associated services like village survey, assistance for data verification, education and awareness on products, Bank guarantee advisories, etc. 3. On a prima facie analysis of these activities, the conclusion is compelling that these services are provided in relation to the taxable service Banking and other Financial Services , defined in Section 65(12) read with Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record, considered in the context of the definition of the taxable banking and financial services read with the provisions of Section 65(105)(zm), we find no infirmity in the adjudication orders warranting grant of waiver of pre-deposit and stay of proceedings pursuant to the adjudication orders impugned. 6. In the circumstances, the assessee shall pre-deposit the liability as assessed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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