2016 (8) TMI 191

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....ri Bipin Garg, Advocate for the appellant.  Rep. by  Ms.Neha Garg, DR and Shri Rajeev Gupta, AR for the respondent. ORDER The applicant is praying for waiver of pre-deposit  and stay of recovery of the adjudicated service tax demand of Rs. 1,24,52,639/- with interest, equal amount of penalty  under Section 78 and further penalty under Section 77 of the Finance Act, 199....

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....ted on the issue of time bar as substantial portion of demand is beyond the normal period. Ld. Counsel contended that there is no case for invoking demand for extended period in this case. He prayed for full waiver of pre-deposit of adjudicated dues, interest and penalty till the disposal of the appeal. 3.  Ld. AR submitted that the impugned order is passed after examining the terms of the....

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.... and furnitures provided by the applicant shall be the sole responsibility of the applicant. It is also seen that the applicants have to provide personnel to assist in the operations. Prima facie, the tax liability  on the applicant for the above mentioned service appears to be sustainable. The applicability of service tax in terms of the above legal provisions to the applicant has to be exam....