2014 (5) TMI 1019

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....he Appellant. Shri K.L. Goel, Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Applicant filed the application for waiver of pre-deposit of Service Tax of Rs. 5,39,06,150/-, interest and penalty. 3. The demand is for the period 18-4-2006 to 16-5-2008 on the ground that the applicant is providing business auxiliary service which is liable to Service Tax. ....

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.... which the demand is made as provider of business auxiliary service. Hence the demand is not sustainable. 5. Revenue relies upon the finding of the lower authority and submitted that the applicants are providing customer care service. Therefore, they are liable to Service Tax as provided under the business auxiliary service. 6. We find that with effect from 16-5-2008, Information T....