https://www.taxtmi.com/caselaws?id=32534 The Tribunal upheld the Commissioner's demand for service tax of over Rs. 5.8 crores from the appellants for the period 2002-'03 to 2006-'07, including penalties under the Finance Act, 1994. The appellants contested the demand on merits and limitation, arguing against the tax liability on 'CHA service' and 'Business Auxiliary Services (BAS)'. The Tribunal directed a pre-deposit of Rs. 40 lakhs for the demand under 'BAS' for the normal period and found no prima facie case against the demand of service tax under 'BAS'. Compliance with the pre-deposit requirement was mandated by the Tribunal. en-us Fri, 10 Oct 2008 00:00:00 +0530 Wed, 04 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32534 The Tribunal upheld the Commissioner's demand for service tax of over Rs. 5.8 crores from the appellants for the period 2002-'03 to 2006-'07, including penalties under the Finance Act, 1994. The appellants contested the demand on merits and limitation, arguing against the tax liability on 'CHA service' and 'Business Auxiliary Services (BAS)'. The Tribunal directed a pre-deposit of Rs. 40 lakhs for the demand under 'BAS' for the normal period and found no prima facie case against the demand of service tax under 'BAS'. Compliance with the pre-deposit requirement was mandated by the Tribunal. Case-Laws Service Tax Fri, 10 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32534