2014 (1) TMI 307

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....spondent. ORDER The prayer in the stay petition is to dispense with the condition of pre-deposit of Service Tax of Rs. 1,16,63,819/- and penalties imposed upon the applicant. 2. The appellant is a Govt. company having 100% share holding of State of Rajasthan. The main activity of the appellant is to develop tourism and infrastructure activities in the State of Rajasthan. They have introduc....

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....liary Service' in terms of clause 19(i) of Section 65 of Finance Act, 1994. Accordingly proceedings were initiated against the appellant for confirmation of demand of Service Tax in respect of commission received by them within the period April, 2005 to March, 2010, by way of raising a show cause notice (SCN) dated 20-10-2010. The said SCN stands culminated into an impugned order passed by Commiss....

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....imitation. 5. On the other hand, it is the Revenue's contention that by stopping the trains at the emporia/shops, the appellants have promoted the marketing of the said shops for which they are recovering facilitation fee from them. In terms of definition of 'Business Auxiliary Services', promoting or marketing or selling of goods produced or provided by or belonging to the client are covere....