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TMI Blog2015 (7) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... nt was required to reverse the proportionate credit since trading activity was not a service and credit could have been taken but separate account was not required to be maintained. Therefore, I find that appellant cannot be said to have a prima facie case in their favour - Partial stay granted. - ST/COD/21518/2014, ST/21335/2014-SM, ST/Stay/21517/2014, ST/21335/2014-SM - - - Dated:- 12-12-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of ₹ 5,91,240/- demanded towards service tax under Business Auxiliary Service for the period from April 2009 to March 2010 and also imposed equal amount of tax as penalty. The appeal has been dismissed on the ground that appellant failed to deposit the amount directed to be deposited by the Commissioner (A). The appellant was directed to pay entire amount of service tax demanded. 3. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for the purpose of calculation and portion of the demand is time barred, etc. Having regard to the submissions made, I find that if appellant deposits an amount of ₹ 2 lakh within eight weeks and report compliance before the Commissioner (A) that would be sufficient to hear the appeal. Accordingly, the appellant is directed to deposit an amount of ₹ 2,00,000/- (Rupees Two Lakh Only) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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