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TMI Blog2011 (4) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... : Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri B.L. Soni for the department and Shri Shashank, learned Advocate for the respondent. 2. The dispute in the present appeal relates to as to whether the activity of keeping the vehicles on behalf of some banks and finance agencies would amount to activity of storage and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.8,05,813/- and education cess of Rs.11,580/- for the services provided by them during the period 2002-2006. The said show cause notice culminated into an order passed by the original adjudicating authority confirming the demand and imposing penalty. 3. However, on appeal the said order of the adjudicating authority was set aside by the Commissioner (Appeals) holding that the activities und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax paid by them with effect from 1.6.2006. Tribunal in the case of BCCI vs. CST Mumbai reported in 2002 (7) STR 384 (Tri- Mumbai) has held that when there is an imposition of tax on a particular activity from a specific date, the same activity cannot be held to be falling under a different entry prior to the said date. As such, we are of the view that the Revenues appeal can be disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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