9911796707
TMI Blog2010 (5) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant is business auxiliary service and taxable with effect from 01.6.03, the appellant was required to make the payment of service tax of Rs.3,08,881/- with interest as applicable. Further, penalties were imposed under Section 75A, 76, 77 & 78 of Finance Act, 1994. 2. The learned Chartered Accountant on behalf of the appellants submits that since it was pointed out to the appellant th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1994 may be waived. 3. Learned DR on the other hand points out that registration was taken only after the appellant was informed and approached by the department. Further, he also submits that there was a scheme during the relevant period which provided for waiver of penalty if full amount of service tax was deposited before 31.10.04 and appellant though took the registration in September it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me time, it would be unfair to deny the benefit of exemption if the appellant is entitled to it. Therefore the matter is to be remanded to the Original Adjudicating Authority to verify whether the appellant is eligible for exemption under the notification claimed by them. 5. In view of the above discussion, the matter is remanded to the Original Adjudicating Authority to decide the matter afresh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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