2016 (8) TMI 148

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....p. by Shri Bipin Garg, Advocate for the appellant. Rep. by Shri Rajeev Gupta, AR & Shri Amresh Jain, DR for the respondent. ORDER The stay application is for waiver of pre-deposit of adjudicated service tax demand of Rs. 1,31,34,897/- along with penalties under Section 76, 77 and equal amount of penalty under Section 78 of the Finance Act, 1994. Vide the impugned order 28.02.2013, the Ori....

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....em was dropped by the Commissioner (Appeals). About Rs. 62 lakhs and service tax was demanded under this category. Further, the applicants are selling newspapers to IRCTC and supplying the same to the passengers. This cannot be taxed under "Outdoor Catering Services". A demand of Rs. 8.8 lakhs has been made on this account. Ld. Counsel also submitted that about Rs. 45 lakhs of service tax demand i....

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....egarding non-receipt of consideration for the services rendered, Id. AR submitted that there is no evidence on record to support the submission of the applicant. 4.  We have heard both the sides and examined the appeal records. 5.  At this prima facie stage, we find that the applicant did provide taxable services to IRCTC. The nature of such taxable services along with its correct ....