2009 (12) TMI 428

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....PRESENTED BY: Shri K.P. Pradeep, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - These are 11 stay applications filed by M/s. Kerala State Ex-Services League for waiver of pre-deposit of various amounts of demand confirmed against them under the head "security agency" and "manpower recruitment agency" totalling Rs. 1,59,42,703/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....un with the object of making profit. In the circumstances, we prima facie find that the appellants are not a commercial concern. The authorities had held the appellants to be a commercial concern on the sole ground that they were making bids and filing tenders. The impugned order or order of the original authority does not give any reliable finding to substantiate that the appellant is a commercia....