9911796707
TMI Blog2008 (12) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned orders, the appellants are required to pre-deposit the following amounts. Sl. No. Appeal No. Service Tax Penalties 1. ST/Stay/106/2008 in ST/181/2008 Rs. 33,98,045/- along with interest u/s 75 (a) Rs. 200/- per day u/s 76 (b) Rs. 1000/- u/s 77 (c) Equal penalty u/s 78 2. ST/Stay/107/2008 in ST/182/2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission agents are exempted from Service Tax liability under Business Auxiliary Services. This position continued till 9-7-2004 when the said Notification was amended. After the amendment, the appellants were liable to pay Service Tax. They voluntarily registered for payment of Service Tax on 14-9-2004 under the category of Business Auxiliary Services. They informed of their activities to the depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show that they had not suppressed any facts. 4. The learned JCDR strongly reiterated the impugned order. 5. On a careful consideration of the issue, we are of the view that prima facie the appellants have a strong case on merits. In our view, the benefit of Notification No. 13/2003 is admissible for the appellants during the relevant period. There is also no justification for invocation of lon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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