2009 (3) TMI 197

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.... Shri T. Devraj, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)]. - These two stay applications are directed against the Orders-in-Appeal No. 17/2008-CE & 19/2008 both dated 8-4-2008. The issue involved in all these cases is identical, they are being disposed of by a common order. 2. Heard both sides and perused the records. 3. The amount required to be pre-dep....

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....t that the services rendered by the applicant are promoting and marketing business of the main franchisee. Hence, they will be liable to pay service tax. 4. On a careful consideration of the matter, we find that the taxability of 'Abacus' system to service tax was decided by us in many cases. We also find that the Stay Order dated 25-2-2009 [2009 (16) S.T.R. 41 (Tri. - Bang.) is identical to th....