2009 (5) TMI 820

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder, the appellants are required to pre-deposit the following amounts : (1) Service tax of Rs. 3,98,098/- (2) Equal penalty, u/s 78 (3) Penalty of Rs. 200/- per day or @ 2% of tax whichever is higher (4) Interest u/s 75. 2. We heard both sides. 3. The present appellant is the successor and legal heir in the present appeal. The demand is on account of Service tax on services rendered b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (Tri.-Bang) (2) CCE v. Jayaram Ashwajith - 2008 (10) S.T.R. 311 (Tri.-Bang) (3) CCE v. Umakanth Co. - 2008 (9) S.T.R. 527 (Tri.-Bang) (4) Sri Margham Pullaiah v. CCE - 2008 (10) S.T.R. 173 (Tri.-Bang) (5) Federal Bank Ltd. v. CCE - 2008 (10) S.T.R. 320 (Tri.-Bang). In the present case, proceedings had been initiated against the appellant on the ground that the said activity would fal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted that the present appellant does not have any job. He is only collecting the amounts due to his late father from various clients. Severe financial hardship is pleaded. 4. Learned JCDR stated that the said activity would definitely can be considered as covered under Sl. No. VI provision of services on behalf of the client . However, the learned advocate stated that the appellant had not been .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X