2013 (9) TMI 628

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....pellant : Mr. Cherian Punnoose, Advocate For the Respondents : Mr. R. Gurunathan, Addl. Commissioner (AR) JUDGEMENT Per : M.V.RAVINDRAN; These four stay petitions are filed for waiver of the following amounts. Sl. No. Stay Appl. No. Service Tax Penalty u/s 77 Penalty u/s 78 Penalty u/r 7C Period 1.   1282/2012   Rs.6,28,199/-   R....

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....rce' does not envisage services rendered by the appellant. It is his submission that the appellant herein collects an amount on the basis of tenders floated by the Government of Karnataka as an entry fees, berthing fees, wharfage charges and landing charges, etc. for Mangalore port and other two ports. It is his submission that there was no definition of 'Business Support Services' which envisages....

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.... customers, telemarketing, processing of purchase orders and fulfillment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services and other transaction....

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....ounts involved. Accordingly, applications for waiver of pre-deposit of the amounts involved are allowed and recovery thereof stayed till the disposal of appeals. 6. At this juncture, both sides submit that department has also filed a stay petition which is listed at Sl. No.22 of today's cause list bearing No.ST/stay/25099/2013. On specific query from the Bench, learned departmental representati....