2013 (3) TMI 379

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....i S. Dewalvar, AR, for the Respondent. ORDER This miscellaneous application is seeking modification/rectification of the stay order passed by this Tribunal in Order No. S/383/11/CSTB/C-I, dated 9-9-2011 [2012 (26) S.T.R. 316 (Tri.)]. vide the impugned order, this Tribunal directed the appellant, M/s. Ideal Road Builders Pvt. Ltd., to make a pre-deposit of Rs. 45 lakhs under the provisions of....

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....d not said to have rendered any business auxiliary service. Accordingly, it is prayed that the demand for pre-deposit be waived. The appellant also relies on the judgment of the Hon'ble High Court of Bombay in the case of Security Guards Board v. C.C.E., Thane - 2011 (24) S.T.R. 391 (Bom.) in support of the contention. 3. The ld. Additional Commissioner (AR) appearing for the revenue on the oth....

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....n and involved in the transaction and had come to a prima facie conclusion that the activity undertaken by NHAI is a business activity and the service rendered by the appellant to NHAI appeared to be classifiable under 'business auxiliary service'. Merely because the mode of payment for the service rendered is different, it does not alter the nature of the service rendered. Instead of collecting t....