2014 (10) TMI 567

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....ER Per R.K. Singh : The appellants have filed this stay application along with their Appeal No. ST/55148/2013-CU(DB) against Order-in-Original No. Commissioner/RPR/S.Tax/63-64/2012 dated 25.9.2012 in terms of which demand of service tax of Rs. 2,26,26,164/- (for the period 2006-2007 to 20.11.2012) along with interest and penalties had been confirmed invoking the extended period. 2. The facts, b....

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....gned order confirmed the aforesaid demand along with interest and penalties invoking the extended period by holding that the service provided by the appellants fell under the category of Business Support Service. 3. The appellants have basically contended that they are not covered under the Business Support Service inasmuch as they have not provided any service to M/s Chhattisgarh State Industria....

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....- 2005 (2) SCC 515 with regard to principles of interpretation including noscitur a sociis. 4. The ld. A.R. basically reiterated the contention contained in the impugned order. 5. We have considered the facts and submissions and also perused the agreement for Borai Industrial Growth Centre Industrial Corporation water supply entered into between M.P. Audyogik Kendra Vikas Nigam (a subsidiary of ....