https://www.taxtmi.com/caselaws?id=244617 The Tribunal upheld the Commissioner's decision on tax liability under Business Auxiliary Service, requiring the applicant to pre-deposit Rs.30 lakhs within six weeks. The balance amount of tax, penalty, and interest was waived, and recovery stayed during the appeal's pendency. The Tribunal found the extra charges collected were related to services used by the exporter/importer, justifying the tax demand. This decision ensured compliance with legal provisions while easing the financial burden on the applicant during the appeal process. en-us Mon, 04 Feb 2013 00:00:00 +0530 Mon, 03 Mar 2014 09:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244617 The Tribunal upheld the Commissioner's decision on tax liability under Business Auxiliary Service, requiring the applicant to pre-deposit Rs.30 lakhs within six weeks. The balance amount of tax, penalty, and interest was waived, and recovery stayed during the appeal's pendency. The Tribunal found the extra charges collected were related to services used by the exporter/importer, justifying the tax demand. This decision ensured compliance with legal provisions while easing the financial burden on the applicant during the appeal process. Case-Laws Service Tax Mon, 04 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244617