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TMI Blog2016 (11) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... posit. We therefore direct the appellant to deposit 25% of the tax demand which in our view would suffice the pre-deposit envisaged under section 35F for considering the stay application. The appellant is directed to deposit 25% of tax demanded (Rs. 20,45,779/-) within a period of 4 weeks and report compliance on or before 21.9.2016; on failures to deposit or report compliance, the appeal will sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 returns regularly. On scrutiny of the records of the assesses from October 2006 to may 2011 it has been observed by the Department that the assesses have been providing various services like storage and warehousing services, supply of manpower, Rent-a cab Services to M/s. Mi Oversees etc., The services rendered by the service provider to M/s. Ml Oversees during the period from January 2007 to Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax for the period from October 2006 to September 2011 works out to ₹ 20,45,779/-. 2.2. Appellants were issued a show cause notice (i) An amount of ₹ 20,45,779/- towards service tax including Cess should not be demanded and recovered from them under proviso to Section 73(1) of the Finance Act 1944 along with interest under Section 75 and proposing imposition of penalties under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) vide order 5.6.2011 upheld the order of lower authority and dismissed the appeal. Hence this appeal. 3.1. On behalf of appellant Ld. Counsel Ms. A.S.K. Swetha submitted the agreements entered into by the appellants were warehouse services agreements, including supply of forklifts, trailers and car hire. On the last mentioned services, appellant classified as transportation an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stay application. The appellant is directed to deposit 25% of tax demanded (Rs. 20,45,779/-) within a period of 4 weeks and report compliance on or before 21.9.2016; on failures to deposit or report compliance, the appeal will stand dismissed for non-compliance without further notice. (Operative part of this order was pronounced in court on conclusion of the hearing) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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