2015 (6) TMI 49

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....anjay Jain, AR ORDER Per: R K Singh: The appellant has filed this stay application along with appeal against Order-in-Appeal No. 219/S.Tax/D-II/2013 dated 9.1.2014 which upheld the order-in-original dated 29.1.2013 in terms of which service tax demand of Rs. 93,255/- along with interest and penalties under Sections 77 and 78 of Finance Act, 1994 was confirmed on the ground that he provide....

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....l concerns were required to pay service tax while the appellant was/is an individual. 3. We have considered the appellant's contentions. While prima facie the service rendered by the appellant clearly fell under the scope of business auxiliary service, it is seen that CBEC vide Circular No. 80/10/2004-ST dated 17.9.2004 stated that while the scope of the existing taxable service (viz. busin....