2014 (10) TMI 595

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....s writ petition, the petitioner has questioned the Order dated 30.01.2014 (Annex. 1), as passed by the Commissioner (Appeals-II), Customs & Central Excise, Jaipur on its prayer for stay over recovery proceedings during pendency of the appeal against the Order-in-Original No.134/ST/JP-II/2011 dated 11.11.2011, as passed by the Joint Commissioner, Central Excise, Jaipur-II. By the impugned order dat....

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....ision, three units were engaged in multi level marketing of various types of goods. It was observed that SOBM were making payment of commission to their distributors after deduction of renewal fees and card charges; and the amount so deducted was taken as liable to service tax w.e.f. 2005-06 under the category of "Business Support Service". The Joint Commissioner ultimately ordered recovery of ser....

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....se to maintain that the activity in question does not attract the levy of service tax. It is submitted that if the petitioner is forced to part with the substantial amount against the demand in question, it would be causing the petitioner undue hardship. 5. The learned counsel for the respondents, on the other hand, has duly supported the order impugned and submitted, inter alia, that the conditi....

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....hat the petitioner be allowed an opportunity of merit-hearing of the appeal without being forced to deposit an amount equal to the principal demand of duty in question. 8. Of course, where the matter would require proper adjudication after hearing the parties and otherwise, pre-deposit remains a statutory requirement, subject to modification as deemed fit and proper in case of undue hardship, we ....