2009 (1) TMI 747

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.... Sumit Kumar, DR, for the Respondent. ORDER Heard both sides on two stay petitions filed by the same applicant. 2. The learned Advocate submits that they were rendering certain primary and secondary services as 'commission agent' and the very same activity was treated by the Department as falling under the category of 'Clearing and Forwarding' services for the period 1-4-2002 to June, 200....

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....ppeals) has directed the appellant to deposit Rs. 11 lakh towards duty and Rs. 11 lakh towards penalty and subsequently dismissed the appeal before him for non-compliance of stay order. In Appeal No. ST/770/2008, relating to the period July, 2003, the Commissioner (Appeals) has directed the appellant to deposit Rs. 16 lakh towards tax and Rs. 16 lakh towards penalty and subsequently dismissed the ....

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....w that distinction of primary services and secondary services made by the applicant appears very artificial and the entire activities may fall under 'Business Auxiliary Service'. However, on behalf of the applicant, it was pleaded that substantial demand may be time-barred. 6.1 Taking the entire facts and circumstances into account, in respect of Appeal No. ST/770/2008, we direct the applicant ....