9911796707
TMI Blog2010 (10) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... n the written submissions filed in the matter, there was no specific claim in the manner required to be made about the applicability of Notification No. 6/2005, to the appellants case - No specific claim in this regard was made either before the original authority or before the Commissioner (Appeals) - It is not permissible for the appellants to raise this ground for the first time in the appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , DR for the respondent. This application has been filed in the appeal arising from the order dated 14th November, 2008 passed by the Commissioner (Appeals), Mangalore. By the impugned order, the appeal filed by the appellant was partly allowed in relation to the demand of service tax under the category of business auxiliary services while the demand of service tax along with interest under the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the declaration as far as the appellants falling under the category of business auxiliary services stands set aside and consequently the demand of Rs. 58,995/- plus Education Cess of Rs. 850/- was also set aside. Present liability of the appellants is restricted to Rs. 23,919/- plus Rs. 257/- along with interest and penalty. 4. The only point which was sought to be canvassed for the purpose of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provider to avail the benefit under the said Notification only in cases where the service provider uses the brand name or trade name of other persons who provide similar services. No specific claim in this regard was made either before the original authority or before the Commissioner (Appeals). It is not permissible for the appellants to raise this ground for the first time in the appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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