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TMI Blog2016 (8) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. Rep. by Ms.Neha Garg, DR and Shri Rajeev Gupta, AR for the respondent. ORDER The applicant is praying for waiver of pre-deposit and stay of recovery of the adjudicated service tax demand of Rs. 1,24,52,639/- with interest, equal amount of penalty under Section 78 and further penalty under Section 77 of the Finance Act, 1994. 2. Ld. Counsel for the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al portion of demand is beyond the normal period. Ld. Counsel contended that there is no case for invoking demand for extended period in this case. He prayed for full waiver of pre-deposit of adjudicated dues, interest and penalty till the disposal of the appeal. 3. Ld. AR submitted that the impugned order is passed after examining the terms of the agreement between the applicant and the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be the sole responsibility of the applicant. It is also seen that the applicants have to provide personnel to assist in the operations. Prima facie, the tax liability on the applicant for the above mentioned service appears to be sustainable. The applicability of service tax in terms of the above legal provisions to the applicant has to be examined in detail, which will necessarily be under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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