2014 (5) TMI 464

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....Dr.Samir Chakraborty, Advocate For the Respondent : Shri Anirudha Roy, Supdt.(A.R.) JUDGMENT Per Dr. D.M. Misra. 1. This is an Application seeking waiver of pre-deposit of Service Tax of Rs.1.74 Crores and penalty of Rs.2.00 Crores imposed under Section 78 and penalty of Rs.5,000/- under Section 77 of the Finance Act, 1994. 2. Dr. Samir Chakraborty, Ld.Sr.Advocate for the Applicant ....

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....nal in the case of M/s.Indian Oil Corporation Ltd. vs. CCE, Patna  2007 (8) S.T.R. 527 (Tri.-Kolkata) and Precot Mills Ltd. vs. Commissioner of Central Excise, Tirupati  2006 (2) S.T.R. 495 (Tri.-Bang.). 3. Per contra, the Ld. A.R. for the Revenue submits that the Applicant M/s.Tata Steel Ltd.(Growth Shop) has been providing such services, on the basis of tenders floated by M/s.Dastur....

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.... entity and hence the judgements cited by the Ld.Advocate is not applicable. 4. In his rejoinder Dr.Samir Chakraborty, Ld.Sr.Advocate has categorically submitted that M/s.Tata Steel Ltd.(Growth Shop) is an unit of the M/s.Tata Steel Ltd. (Steel Division) and a trial balance is prepared for measurement of its performance. It is his submission that all income tax compliance has been made from the....

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....d.(Steel Division) would come under the scope of Service Tax. Prima facie, we find that M/s.Tata Steel Ltd.(Growth Shop) has been appointed to provide services by floating tenders by M/s.Tata Steel Ltd. through M/s.M.N.Dastur & Co.. From the argument of the Ld.Advocate, we find that M/s.Dastur & Co. has only been appointed for the purpose of inviting tenders and selection of bidders. Also, from th....