TaxTMI 
TaxTMI 
2008 (6) TMI 129
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....ant. Shri R.C. Sankhla, DR, for the 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 applican....
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.... is that as the applicants are not providing 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 provi....
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....ity they simply mentioned that income from non-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....