2013 (10) TMI 296

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....e Respondent: Mr. A. K. Nigam, Addl. Commissioner (AR) ORDER Per S.S. KANG Heard both sides. 2. The applicant has filed this application for waiver of pre-deposit of service tax of Rs. 1,71,24,449/-, interest and penalties. The demand was confirmed in respect of various taxable services provided by the applicant such as Event Management Service, Online Information and Database Access o....

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....not sustainable. 4. In respect of the other demands, their contention is that M/s Centre for Development of Imaging Technology, Trivandrum is Government of Kerala undertaking which provided services to various Government departments. Therefore, it cannot be said that taxable services had been provided to their clients as the service is provided to state departments by the State Govt. Undertakin....

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....Centres for consideration. The other services are also provided for consideration. Therefore, the service tax has been demanded. 6. We find that the demand of Rs. 1.10 crores is in respect of Franchisee Services. The appellant is not contesting the demand on merits. The appellant contention is that the demand is time-barred as the Registrar of the applicant in his statement dated 18.4.2006 disc....