2010 (1) TMI 372

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....osal, the miscellaneous application is infructuous and being dismissed as such. We now take up the stay application for disposal. 2. This stay application is filed by the appellants for the waiver of pre-deposit of the following amounts : (i) Service Tax Rs. 11,32,52,833/- (Rupees Eleven crores thirty two lakhs fifty two thousand eight hundred and thirty three only) (ii) Service Tax Rs. 41,25,03,450/- (Rupees Forty One Crores Twenty Five lakhs Three Thousand Four hundred and Fifty only) (iii) Service Tax Rs 3,24,88,699/- (Rupees Three Crores Twenty Four lakhs Eighty Eight thousand Six hundred and Ninety Nine only) (iv) Interest (v) Penalty Rs. 100/- (Rupees One hundred only) per day up to 17-4-2006 and thereafter Rs. 200/-....

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....ant is in respect of trading of liquor. He would also submit that the entire demand is hit by the limitation as the department was aware of the entire activity as undertaken by the appellant as on 23-3-2005 when they recorded statements of the various persons of the appellant. It is his submission that the investigation conducted subsequent to the statements recorded on 23-3-2005 enumerated in a show cause notice and order-in-original which categorize the activity of the appellant under storage and warehousing services. He would submit that this adjudication order was challenged before the Tribunal and this Bench set aside the impugned orders. It is his submission that the current show cause notice dated 8-4-2009 is squarely time barred as ....

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....ut to some conditions. 5. We have considered the submissions made at length by both sides and perused the records. The issue involved in this case is whether the appellant has rendered the service of "Business Auxiliary Service" and whether is liable to discharge the service tax liability as has been adjudged by the Adjudicating Authority. On perusal of the agreement entered by the appellant with the manufacturers/supplier of liquor, we find it is a fully commercial agreement. It is also noticed that the payment clause of the said agreement clearly indicates that the appellant will advance amount to cover full or part of the duties to be paid by the manufacturer to the Government. Subsequent to the sale of such liquor delivered by the ma....