LIBERTY SALES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) HEARD both sides. Applicant had already deposited an amount of Rs. 2,05,417/ - out of total demand of Rs. 6,63,545/ -.

(2.) Applicant is a proprietary concern providing business auxiliary service. The contention of applicant is that the applicants are not a commercial concern as it is a proprietary firm. We find that proprietary firm is doing commercial activity as they are providing business auxiliary service to various customers, therefore, prima facie, we find no merit in this contention. Applicant also submitted that demand is time bar. The contention is that applicant challenge the levy in Hon'ble Rajasthan High Court in the year 2004, therefore, revenue is aware that applicants were providing business auxiliary service. The contention is that present show cause notice, was issued on 31 -3 -05 demanding service tax for the period 1 -7 -03 to 30 -11 -04.

(3.) WE find it is not a fit case for total waiver of service tax. Applicants are directed to deposit an amount of Rs. 1.30 lakhs within eight weeks from today, in addition to the amount already deposit. On deposit of above said amount, the service tax and penalties are waived. Compliance reported on 14th March, 2008.