2007 (2) TMI 113

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....pre-deposit and stay of recovery in respect of an amount of service tax of Rs. 33,56,289/- demanded from the appellants as also in respect of a penalty of Rs. 60 lakhs imposed on them. Against the decision of the original authority confirming the above demand of tax and imposing the above penalty, the appellants preferred appeal to the Commissioner (Appeals) and also filed therein an application f....

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....e records and hearing learned SDR, we are of the view that the appeal itself can be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we proceed to deal with the appeal. 4. The relevant show-cause notice was issued to recover service tax from the appellants in respect of the services rendered by them to their clients during the period 1-7-2003 to 31-12-2004. The....

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....pective clients. Administrative Assistance : Maintenance of building of the principals, payment of various bills like electricity, telephone etc. supervision of vendors, supervision of security, maintenance of various registers for the running of generator, lifts, security etc." 5. The original authority classified the above services in the category of "Business Auxiliary Services" which wer....

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....d by the appellants under Section 35F. We have also seen the application submitted by the party to the lower appellate authority for reconsideration of the direction for pre-deposit. This application does not contain any fresh grounds against the order of the original authority. On the other hand, it admits that "Business Auxiliary Service" became taxable since 1-7-2003. Another interesting statem....