2011 (1) TMI 701

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....y petition is filed for waiver of the pre-deposit of the following amounts.     (i) Service Tax of Rs.5,72,124/- under Section 73(1) of the Finance Act, 1994;     (ii) Interest under Section 75 of the Finance Act, 1994;     (iii) Penalty of Rs.1000/- under Section 77 of the Finance Act, 1994; and     (iv) Equal penalty under Section 7....

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....the definition of "Business Auxiliary Services". 5. The learned DR reiterates the findings of both the lower authorities. 6. On a careful consideration of the submissions made by both sides and perusal of the records, we find that the definition of "Business Auxiliary Services" during the period 10.9.2004 to 28.2.2005 (relevant period in the present case) was indicating about the services render....