2009 (9) TMI 727

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent. ORDER This stay petition is directed against the waiver of pre-deposit of the following amounts :- (a) Duty-Rs. 45,24,879/- (b) Duty-Rs. 37,71,488/- (c) Interest u/s 75 (d) Penalties u/s 76, 77, 78. 2. Heard both sides and perused the records. 3. The confirmation of Service Tax demands has arisen on the ground that the appellant is providing services on behalf of the client as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....medical wastes is a service to be done by the IMA, which is done by the applicant. It is her submission that the services rendered by the applicant clearly will fall under the category of 'business auxiliary services'. 6. On perusal of the entire records, we find that whether the services rendered by the applicant would fall under the category of 'business auxiliary service' more specifically phr....