2016 (8) TMI 148

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the appellant. Rep. by Shri Rajeev Gupta, AR & Shri Amresh Jain, DR for the respondent. ORDER The stay application is for waiver of pre-deposit of adjudicated service tax demand of Rs. 1,31,34,897/- along with penalties under Section 76, 77 and equal amount of penalty under Section 78 of the Finance Act, 1994. Vide the impugned order 28.02.2013, the Original Authority confirmed a service tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ls). About Rs. 62 lakhs and service tax was demanded under this category. Further, the applicants are selling newspapers to IRCTC and supplying the same to the passengers. This cannot be taxed under "Outdoor Catering Services". A demand of Rs. 8.8 lakhs has been made on this account. Ld. Counsel also submitted that about Rs. 45 lakhs of service tax demand is attributable to the amount of considera .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he services rendered, Id. AR submitted that there is no evidence on record to support the submission of the applicant. 4.  We have heard both the sides and examined the appeal records. 5.  At this prima facie stage, we find that the applicant did provide taxable services to IRCTC. The nature of such taxable services along with its correct classification is subject matter of detailed ex .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X