2012 (7) TMI 349

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p; For respondent : Shri Rajendra Nagar, AR   Per : Mr. M.V. Ravindaran;   This stay petition is filed for the waiver of pre-deposit of amount of service tax of Rs. 53,91,867/- with interest and penalties imposed under Section 76 of the Finance Act, 1994.   2. The issue involved in this appeal is regarding service tax liability on the appellant under the category of Tech....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rsed his stand and held that the appellant is liable to pay service tax on the gross amount received by them towards the value of seed certification service. Learned counsel would also draw our attention to the inquiry initiated by the DGCEI, Ahmedabad and their letter dated 27.05.2010 indicating that the investigation or inquiry prior to registration is not being inquired any further. Learned cou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed on 01.08.2006 by the office of the Commissioner of Service Tax that their activities would not fall under the category of services rendered and they would not be covered under the Service Tax. The letter dated 01.08.2006 is reproduced:-   9. The said letter has been withdrawn by the authorities on 27.10.2006 stating that the appellant would be required to pay service tax on the services....