2008 (1) TMI 310

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..... concern, not by commercial concern - there is no substance in contention of applicant is that the applicants are not a commercial concern - applicant challenge the levy before HC – so applicant also submitted that revenue is aware that applicants were providing BAS so demand is time bar – hence stay is granted partly
Shri S.S. Kang, Vice-President and Dr. T.V. Sairam, Member (T) Shri Atul Gup .....

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..... aware that applicants were providing business auxiliary service. The contention is that present show cause notice was issued on 31-3-05 demanding service tax for the period 1-7-03 to 30-11-04. We find it is not a fit case for total waiver of service tax. Applicants are directed to deposit an amount of Rs. 1.30 lakhs within eight weeks from today, in addition to the amount already deposit. On depos .....

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