9911796707
TMI Blog2011 (2) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... it was existing and, therefore, the question of applying the circular only from date of circular does not arise - It is noticed that the Commissioner (Appeals) has upheld the appropriation of entire amount of Service Tax relating to the period Dec. 2004 to August, 2007 as the same was not contested before the original authority and before the Commissioner (Appeals) - there was doubt relating to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the party, the Commissioner (Appeals) upheld the appropriation of Service Tax amount of Rs.1,52,071/- and interest of Rs.33,101/-. However, he set aside the penalties imposed under Sections 77 78 of Finance Act, 1994. 4. Learned SDR reiterating the grounds of appeal submits that the Board Circular No. 87/05/2006-ST dated 6.11.2006 is only by way of clarification. The liability of Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c, 2004 to August, 2007. The department sought for details, which was financed by them in July, 2007 and Sept, 2007. A show-cause notice was issued on 3.3.2009 proposing demand of Service Tax of Rs.1,52,212/- and proposing appropriation of Rs.1,52,021/- already paid and proposing imposing of penalties. The assessee did not contest the tax liability but opposed the proposal for imposition of penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng taxability of impugned activity. That being the case, the respondent's entertaining the doubt that their activities were not liable to Service Tax cannot be taken otherwise than as bona fide. It is noticed that the Commissioner (Appeals) has upheld the appropriation of entire amount of Service Tax relating to the period Dec. 2004 to August, 2007 as the same was not contested before the original ..... X X X X Extracts X X X X X X X X Extracts X X X X
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