2010 (9) TMI 546

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....llant. Shri M.M. Ravi Rajendran, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)].  - In this application, the appellant seeks waiver of pre-deposit and stay of recovery in respect of amounts of Service Tax, Education Cess and Penalties. The lower authority demanded over Rs. 63 lakhs towards Service Tax and Education Cess for the period from 16-6-2005 to 31-3-200....

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....s held to have been rendered by the appellant in terms of Section 65(63a) of the Finance Act, 1994. The learned Counsel for the appellant has reiterated the grounds of appeal and has particularly referred to Board's Circular No. B1/6/2005-TRU dated 27-7-2005. It is submitted that neither in terms of the definition of the service nor in terms of the Circular could any such demand be raised on the a....