2014 (12) TMI 546

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....ORTY, A.R.(ASSTT.COMMR.) ORDER Per Dr. D. M. Misra; This is an Application seeking waiver of predeposit of Rs. 1,27,22,387/- and equal amount of penalty under Section 78 and penalty of Rs. 10,000/- under Section 77 and penalty(not quantified) under Section 76, of the Finance Act, 1994. 2. At the outset, ld. Advocate for the Applicant, Shri N.K. Chowdhury submits that the Applicant have been p....

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....actory vs. CCE, AP, 2006(197)ELT 465(SC), the second and the third show cause notices are barred by limitation. 3. Per contra, ld. AR for the Revenue submits that in all the show cause notices, the demand was raised for the services, namely, 'Manpower Recruitment Agency and Security Services', whereas, in the third show cause notice, besides the above services, the demand had been raised on 'Site....

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....m M/s. Reliance Telecommunication Ltd. 5. Heard both sides and perused the record. Prima facie, we find that the Applicant were issued three show cause notices in which 'Manpower Supply and Security Services' are common, whereas, in the third show cause notice, the Department had also alleged non-payment of service tax on 'Site Formation', which claimed to have been noticed by the Department duri....

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....ot be called as 'Site Formation Service'. The ld.AR for the Revenue, on the other hand, countered the said argument and submitted that ld. Commissioner has categorically made a finding at para 15 of the impugned Order that such services rendered by the Applicant to M/s. Reliable Telecommunication, would fall under the category of 'Site Formation Service'. Prima facie, we are of the view that the s....