2013 (10) TMI 1355

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....yay, Consultant, for the Appellant. Shri S.P. Pal, Appraiser (AR), for the Respondent. ORDER [Order per : Dr. D.M. Misra, Member (J)]. - This is an application for waiver of pre-deposit of service tax of Rs. 7.49 lakhs and equal amount of penalty imposed under Section 78, penalty of Rs. 5,000/- under Section 77 and penalty (not quantified) under Section 76 of the Finance Act, 1994. 2.&....

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....he ld. AR appearing for the Department, has submitted that the applicants are providing services to the consumers of the said Electricity Board. Hence, in the present case, the services are provided on behalf of the client, hence, the definition of 'Business Auxiliary Service', particularly Clauses (vi) & (vii) are satisfied in the present case. 4. Heard both sides and perused the records.....