2014 (5) TMI 574

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....t. Shri M.M. Ravi Rajendran, Deputy Commissioner (AR), for the Respondent. ORDER The appeal and stay application are directed mainly against demand of Service Tax and education cesses totaling to Rs. 95,40,417/- demanded from the appellant for the period from May 2006 to June 2009 under the head "Business Support Services". Waiver and stay are also sought against the penalties imposed on ....

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....le properties such as schools, multiplex halls, airport and the like and even buildings under construction, to the aforesaid company to enable them to commence and carry on a business. Considering the nature of the transaction, prima facie, the appellant was rendering "Business Support Services" to M/s. SWIPL "Infrastructural Support Services" are part of the definition of "Business Support Servic....

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....r a gap of two years after audit of the appellant's records. It is submitted that, at every stage of audit, the appellant submitted a reply. It is submitted that, at no stage of audit, any objection regarding the fees collected from SWIPL was raised. In this connection, the learned Deputy Commissioner (AR) refers to the various documents relied upon in the show cause notice and submits that it was....

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....Property' and therefore, by applying the above provision, the activity undertaken by the appellant should have been so classified. We have not found substance in this submission of the learned counsel inasmuch as, apparently, this case is not one involving classifiability of the same activity under two equally possible headings under Section 65 of the act. We have already expressed our view to the....