2011 (1) TMI 702

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....S. Chandrasekhar, DR, for the Respondent. [Order per : M.V. Ravindaran, Member (J) (Oral)]. - This stay petition is filed by the applicant for waiver of the pre-deposit of the following amounts. (i)      Service Tax of Rs. 6,00,236/- under Section 73(2) of the Finance Act, 1994; (ii)    Interest under Section 75 of the Finance Act, 1994; (iii)....

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....engaged by the appellant are on contractual basis and after expiry of the contract, either their contracts are renewed or terminated. Provisions of Rule 5 of Service Tax (Determination of Value) Rules, 2006 will straight away apply to this case, more specifically, Rule 5(2) of the said Rule. 5. The learned DR submits that the Adjudicating Authority as well as the first appellate authority ....