2011 (7) TMI 570

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sad, Jt. CDR Per: Ashok Jindal: Heard both sides. 2. Shri M.H.Patil, learned Advocate for the appellants submits that the demand has been raised against the applicant namely M/s Zenith Computers Ltd. for payment of service Tax of Rs.67,80,664/- along with interest and various penalties under the Finance Act, 1994 for the period July, 2003 to February 2007 under the category of "Business A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Therefore, the activity undertaken by the appellants is squarely covered under the definition of 'Business Auxiliary Services' and the adjudicating authority has rightly raised the demand of Service Tax against the applicants along with interest and imposed penalties under the various provisions of the Finance Act, 1994. Prima facie, at this stage the applicants may be directed to make the pre-d....