2009 (2) TMI 730

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.... Chander, JCDR, for the Respondent. ORDER In terms of the impugned order, the appellant is required to pre-deposit the following amounts : Sl. No. Particulars of Demand Nature of Service Service Tax Edn. Cess Total Demand 1 Difference in valuation of taxable service Less: Amount paid voluntarily before issue of SCN Net Demand Banking & Other Financial Services 9....

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....pellant Bank Balance Business Auxiliary Services 4,53,228 4,53,228 0 209 209 0 4,53,437 4,53,437 0  2. We heard the learned consultant at length. It was pointed out that the appellant had already paid an amount of Rs. 3.17 crores voluntarily even before the issue of show cause notice. The net demand comes to Rs. 6,15,64,759/- in respect of the Banking an....

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....d Other Financial Services up to 1-6-2007. What is excluded in the Banking and Other Financial Services during the relevant period has been included by the Revenue in the Business Auxiliary Service. It was argued that this can not be done. 3. As regards the demand on account of Management Consultancy Services, the learned Chartered Accountant explained that there are certain companies operating....