https://www.taxtmi.com/caselaws?id=234591 The Tribunal denied the appellant's request for waiver of pre-deposit and stay of recovery for adjudged dues amounting to Rs. 52,82,725 demanded for service tax and education cess. The Tribunal classified the services provided by the appellant as 'Business Auxiliary Service' (BAS) based on the agreement terms, rejecting the appellant's argument for 'Business Support Services' (BSS). The challenge on the ground of limitation was dismissed due to the appellant's failure to disclose BAS activities. Despite the appellant's financial hardship claim, the Tribunal ordered a partial pre-deposit of Rs. 20 lakhs within six weeks, granting waiver and stay of recovery for penalties and remaining dues upon compliance. en-us Tue, 03 Jul 2012 00:00:00 +0530 Tue, 18 Jun 2013 16:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234591 The Tribunal denied the appellant's request for waiver of pre-deposit and stay of recovery for adjudged dues amounting to Rs. 52,82,725 demanded for service tax and education cess. The Tribunal classified the services provided by the appellant as 'Business Auxiliary Service' (BAS) based on the agreement terms, rejecting the appellant's argument for 'Business Support Services' (BSS). The challenge on the ground of limitation was dismissed due to the appellant's failure to disclose BAS activities. Despite the appellant's financial hardship claim, the Tribunal ordered a partial pre-deposit of Rs. 20 lakhs within six weeks, granting waiver and stay of recovery for penalties and remaining dues upon compliance. Case-Laws Service Tax Tue, 03 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234591