2007 (12) TMI 176

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....lant. Ms. Sudha Koka, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J)]. - The appellant is required to pre-deposit Rs. 27,69,549/- for the purpose of hearing this appeal. The Assistant Commissioner has dropped these demands on the basis of CA's Certificate produced by the appellant to show that the category of house keeping was not within the ambit of service tax. However, on re....

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....n respect of 5 numbers of customers mentioned in the certificate who reportedly had received house-keeping services provided by the assessee, no amount has been indicated. The Commissioner has noted that the certificate relied upon by the Assistant Commissioner is a bald certificate which is not substantiated by any other documentary evidence. 2. The learned counsel appearing for the appellants....