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TMI Blog2008 (9) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant that once specific services are introduced as taxable from a particular date, then the same could not get covered in earlier services, have strong force - applicant has made out a prima facie case for waiver of pre-deposit - ST/156/2008-Mum. - S/519/2008-WZB/C-II/(CSTB), - Dated:- 2-9-2008 - S/Shri M.V. Ravindran, Member (J) and K.K. Agarwal, Member (T) Shri M.H. Patil, Advocate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'Business Auxiliary Services' and the services under which the Revenue authorities seek to impose Service Tax. It is the submission that the adjudicating authority has already dropped the proceedings initiated under Section 65(96) and confirmed the demand under the services as enumerated in Section 65(91) of the Finance Act, 1994. He submits that the said definition is not applicable as they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 606 (Tribunal) = 2008 (86) RLT 889 (T) and Cameo Corporation Services - 2008 (11) S.T.R 161 (Tribunal) = 2008 (86) RLT 207 (T). 4. Ld. Jt. CDR on the other hand argues that the services which are rendered by the applicant should definitely get covered under the provisions of Section 65(91) of the Finance Act, 1994. It is his submission that the applicants are promoting and marketing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 1994. We find strong force in the submission of the ld. Counsel for applicant that once specific services are introduced as taxable from a particular date, then the same could not get covered in earlier services. We find reliance placed by the id. Counsel in the case of Trumac Engg. (cited supra), covers the proposition as put forth by the ld. Counsel. As such we find that the applican ..... X X X X Extracts X X X X X X X X Extracts X X X X
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