2014 (12) TMI 1186

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..... - for the appellant Ms. Suchitra Sharma, DR - for the respondent ORDER Per Mr. Ashok Jindal : The applicant is seeking waiver of pre deposit of service tax demand confirmed by way of impugned orders along with interest and various penalties imposed under Sections 77 and 78 of the Finance Act, 1994. The brief facts of the case are that during the period 2004-05 to 2008-09, the applicant was pro .....

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..... iding various services to their client on principal to principal basis and these services are in nature of Business Auxiliary Support Service and Management, Maintenance or Repair service and are not covered under the category of Manpower Recruitment or Supply Agency service. It is the contention of the ld. counsel that re-imbursement expenses are expenditure received by them and the applicants ar .....

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..... n principal to principal basis. In these circumstances, the applicant is required to pay service tax on the gross amount received for the services provided by them. Further, the applicant has non-informed the value of services provided by it. Therefore, we are of the view that the Department has invoked the extended period of limitation. 6. As discussed, the applicant has failed to make a good ca .....

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