TMI Blog2009 (3) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order, the appellants are required to pre-deposit the following sums. (i) Service tax Rs. 12,26,964/- and Education Cess of Rs. 24,539/- along with interest; (ii) Penalty of Rs. 200/- per day under Section 76; and (iii) Penalty of Rs. 1,000/- under Section 77. 2. The learned advocate stated that out of above amounts, Rs. 10,000/- has already been paid and there is no dispute on them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Directorate General of C. Excise Intelligence East Block-VIII, Wing No. VI II Floor, R.K. Puram New Delhi. Sir, Sub: Service Tax on pay use toilet - Service Tax liability on M/s. Sulabh International Social Service Organization (SISSO) - reg. Please refer to the investigation being carried out and the previous communication on the above subject. 02. In this regard, I am directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to pay use toilets , owned by municipal bodies does not attract Service tax under the law for time being in force. 04. This issues with the approval of the Chairman (CBEC). Yours faithfully, Sd/- (Gautam Bhattacharya) Commissioner (Service Tax) Copy to :- M/s. Sulabh International Social Service Organization. 3. Prima facie, we are of the view that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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