2008 (6) TMI 129

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....e Respondent. [Order per : S.S. Kang, Vice President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of amount of Rs.15,55,76,854/- and penalties. The demand is confirmed on the ground that applicant provided business auxiliary service which includes provisions of service on behalf of the clients. 3. The applicants are engaged in "Short Message Peer to Pe....

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....g any service on behalf of the clients, therefore, they are not liable to pay Service Tax as per provider of business auxiliary service.  The applicant also submitted that the demand is time-barred. As the applicants were regularly filing returns with the Revenue showing income from non-taxable service provided by them. The applicants were also providing service, therefore, mandatory returns ....

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....n-taxable service. In this situation, it cannot be said that the applicant disclosed all the facts and no suppression can be alleged. It is also submitted by Revenue that major portion of the demand is within the normal period of limitation. 5. We find that the demand is confirmed by treating the applicant as provider of business auxiliary service in relation to provisions of service on behalf of....