2009 (4) TMI 783

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..... keyan, Consultant, for the Appellant. Shri R.P. Meena, SDR, for the Respondent. ORDER The impugned order affirmed demand of service tax of Rs. 48,470/- from the appellants M/s. Veesons Energy Systems (P) Ltd., equal amounts of penalty imposed on them under Section 76 and 78 of the Finance Act, 1994 (the Act) and Rs. 1,000/- under Section 77 of the Act. The Commissioner (Appeals) also su .....

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..... Tribunal had concurred with the same view as canvassed by the appellants in the instant case. In the decision cited the Tribunal had found that the scope of BAS was enlarged with effect from 16-6-2005 to cover an activity rendered for and on behalf of another person. Earlier the heading covered such activity rendered on behalf of another person only. In the circumstances we find that the appli .....

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