2009 (7) TMI 194

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..... oner (Appeals) has attributed the suppression to the appellants on the sole ground that they have agreed to pay the service tax voluntarily much before any kind of communication from the department, which leads to inevitable conclusion that service tax value was consciously suppressed by the appellant. I cannot agree with the above reasoning of the appellate authority. Merely because the appellant .....

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..... ce tax of Rs. 1,42,232/- stands confirmed against them by the Original Adjudicating Authority for the period July, 2003 to September, 2005, on the finding that the activities of arranging loans from banks and other financial institutions on behalf of their clients, were liable to service tax, under the category of "Business Auxiliary Services". The Commissioner (Appeals) has, though upheld the Rev .....

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..... 006-ST, dated 6-11-2006 issued by the Board, wherein after taking note of the fact that certain doubts have arisen in respect of the said activity, it stands clarified that such services would be covered under the category of business auxiliary services. As such, he prays for setting aside the penalty by invoking the provisions of Section 80 of the Finance Act, 1994. After hearing the learned SDR, .....

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