2010 (5) TMI 236

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..... judicating authority. Application seeking inclusion of additional ground being though, not allowed. - ST/107/2009 - M/167/2010-WZB/C-II/CSTB - Dated:- 10-5-2010 - S/Shri P.G. Chacko, Member (J) and S.K. Gaule, Member (T) Shri S.B. Awate, Consultant, for the Appellant. Shri W.L. Hangshing Jt. CDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - There are two applica .....

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..... , it is prayed that a challenge against the demand of service tax be allowed to be incorporated in the memo of appeal. The learned consultant submits that as the taxability of the appellant's activity is the' fundamental issue going to the root of the matter, the appellant seeks to challenge the demand of service tax. In the circumstances, according to the consultant the present application is lia .....

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..... d Commissioner imposed penalties on them under Sections 77 and 78 of the said Act. We note that, with regard to tax liability, there was no issue before the lower authority. Therefore, the submission of the learned consultant to the effect that the proposed additional ground of appeal goes to the root of the issue is bereft of rationale. Apparently, the present application is the result of an afte .....

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