2013 (6) TMI 416

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....h Haavanur, Addl. Commissioner (AR), for the Respondent. ORDER This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues which include an amount of Rs. 52,82,725/- demanded from them towards service tax and education cess for the period 2003-05 under the head 'Business Auxiliary Service' (BAS). On a perusal of the records, we fin....

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....ng units for effecting supplies, undertaking of any promotional/marketing activities in respect of SWDL's brands. The agreement also obligated the appellant to submit proposals to make secondary sales of SWDL brands and entitled them to reimbursement of all sales/promotional expenses. Referring to these and other terms of the agreement, the learned counsel for the appellant submits that the activi....

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.... opposes the plea for waiver and stay, on the strength of the findings recorded in the impugned order. He has also extensively referred to the relevant provisions of the aforesaid agreement. It is his submission that the activities undertaken by the appellant under those provisions were clearly classifiable under 'BAS'. As the appellant never took any steps for getting themselves registered with t....

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....'BSS', but we are not impressed. The plea of limitation also is far from convincing. It is not in dispute that the appellant did not disclose to the department the factum of having been rendering 'BAS' to SWDL under the aforesaid agreement during the period of dispute. They did not attempt to obtain the requisite registration with the department, nor did they file the statutory returns, nor of cou....