2007 (2) TMI 661

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....cate, For the Respondent: Shri Anil Kumar, JDR, [Order per : S.L. Peeran, Member (J)]. - The appellant is required to pre-deposit Rs. 99,48,570/- out of which they have pre-deposited Rs.  50 lakhs before the issue of show cause notice. The appellants are providing security services and are also rendering other services like providing drivers, nurses, male nurses, loaders and unloaders, of....

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....ys for waiver of the balance amount. 2.1 Learned DR reiterated the Departmental contentions. 3. On prima facie consideration, we agree with the appellant that supply of personnel cannot be considered as an activity of promotion or marketing or sale of goods as defined under the term "Business Auxiliary Services". Therefore, Rs. 20 lakhs on this account is not liable to be pre-deposited....