2014 (2) TMI 665

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....RDER Per: M.V. Ravindran: This Stay Petition is filed for waiver of pre-deposit of Service Tax of Rs.25,99,849/- and of Rs.2,25,80,531/- with interest thereon and penalties under Sections 76 & 78 of Finance Act, 1994. 2. The above said amounts have been confirmed by adjudicating authority on the ground that the appellant herein has availed CENVAT Credit of the Service Tax paid on the serv....

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....nder the Service Tax category of Management Consultancy services. It is her submission that the law on this issue is settled in as much as the Revenue authorities at the service recipients end or input receiving end, cannot contest the classification of the service provider. She also brings to our notice that the Stay Orders passed by the co-ordinate Bench at Mumbai in the case of M/s Piem Hotels....

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.... should have discharged Service Tax liability under Business Auxiliary Service. We find strong force in the contentions of the ld.Counsel that the Revenue authorities at recipients end cannot contest the classification of the services rendered by service provider and discharged the Service Tax liability at his end. We find that the Stay Orders as referred to by the ld.Counsel are on the very same....