2016 (11) TMI 1111

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....etha, Advocate for the appellant. Shri Nagraj Naik, Deputy Commissioner(AR) for the respondent. [Order per: Sulekha Beevi, C.S.] The above application for stay is filed by appellant. 2.1 The brief facts of the case are that the appellants are registered with the Service tax department for providing 1) Cargo handling services 2) storage and Warehousing service 3) maintains and Repair se....

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....payment of service tax @ 12% & 10% as applicable on the taxable service value as per section 66 of the Finance Act, 1944. However, it appears that the appellants are mis-classifying the said services under GTA Service with an intention to take unfair advantage of notification No. 32/2004-ST dated 03.12.2004 thereby to claim exemption on 75% of the taxable value. In this manner the appellants have ....

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....nfirmed the demand of interest payable by the assesses on the service tax demanded herein above under section 75 of the Finance Act, 1944 (iii) imposed penalty of Rs. 20,45,779/- under Section 78 of the Finance Act, 1944 for deliberately suppressing the facts thereby resorted to evasion of service tax as mentioned in (i) above. Imposed penalty of Rs. 10,000/- under Section 77(2) of the Finance Act....

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.... the same in appropriately classifiable under supply of tangible goods, sent a cab services. The question as to the classification of the services provided by appellant has to be analysed and examined in detail. 4. At this preliminary stage, we do not think that the appellant has made out a prima facie case for full waiver of pre-deposit. We therefore direct the appellant to deposit 25% of the ....