2008 (1) TMI 164

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....is application for stay has been filed by the appellant in respect of the Order-in-Original No. 05/Comm/S.T./2007 dated 1-6-2007 passed by the Commissioner of Central Excise, Bhopal. In terms of the impugned order, the appellant is required to pre-deposit the following amounts so that the appeal can be heard. (i) Service Tax Rs. 2,57,45,310/- + Education Cess Rs. 5,04,810/- (ii) Interest und....

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....ce Act, 1994. He said that Revenue has proceeded against the appellant on the ground that they were rendering the service of business auxiliary service and, therefore, liable to pay service tax on the gross amount collected from the Transport department. The entire sequence of events leading to the demand of service tax was narrated by the learned Advocate. Initially, letters were received from th....

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....dvocate made several contentions to show that the impugned service would not be covered under the business auxiliary service. Learned DR contended that in terms of Board s clarification the said service would not be covered by Information Technology and, therefore, it would not be excluded from the scope of business auxiliary service. In any case, as the learned Advocate is of the view that the ma....