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TMI Blog2009 (5) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... act, during the relevant period, the issue of payment of Service tax under the category of CHA services was a subject matter of Adjudication - On a very careful consideration of the issue, prima facie, we find that all the facts were available at the time of the first adjudication - It is seen that for the same period, earlier Service tax liability was discharged under CHA services whereas in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is higher, under Section 76; (c) Penalty of Rs. 1000/- under Section 77; (d) Penalty equivalent to Service Tax under Section 78; (e) Penalty of Rs. 2000/- in terms of Rule 7C of Service Tax Rules read with Section 70 of the Finance Act. 2. We heard both sides. 3. The learned Advocate informs the Bench that the appellant were discharging the Service tax liability under the category of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Kinship Services Pvt. Ltd. v. CCE, Cochin - 2008 (10) S.T.R. 331 (Tri.-Bang.) wherein a similar case was decided in favour of the assessee by relying on the earlier decisions of this Bench and other Benches. The learned Advocate invited our attention to the facts recorded in the Order-in-Original and pointed out that all the facts were before the Revenue and there is absolutely no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are not identical. Further, the learned JCDR invited our attention to the Adjudication order and urged the point that the ingredients of Section 73 are slightly different from those of Section 11A of the Central Excise Act or Section 78 of the Customs Act and this point has been elaborately dealt with by the Commissioner in the Adjudication Order. 6. On a very careful consideration of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order till the appeal is decided. No coercive measures should be taken till the appeal is decided This stay would operate even beyond the period of 180 days in terms of Apex Court judgment in the case of CCE, Ahmedabad v. Kumar Cotton Mills Pvt. Ltd. reported in 2005 (180) E.L.T. 434. Matter come up for hearing on 26th June 2009. (Pronounced and dictated in open Court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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