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TMI Blog2011 (10) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 73,000/- within four weeks and report compliance thereafter the plea of the appellant will be considered. - ST/213/2010 - - - Dated:- 13-10-2011 - Shri P.R. Chandrasekharan, J. Appearance: Shri P.K. Shetty, Advocate for the appellant Shri Sanjay Kalara, Appraiser (A.R.) for the respondent Per: P.R. Chandrasekharan: The appeal and stay application are directed against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/07/2009 and service tax demand was confirmed along with interest thereon, and penalties of Rs. 5,000/-, Rs. 12,000/- and Rs. 1,73,001/- was also imposed on the appellant under Sections 77 and 78 of the Finance Act, 1994 respectively. The appellant preferred an appeal before the Commissioner (Appeals) and the Commissioner (Appeals) vide the impugned order dismissed the appeal. Hence the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire consideration received should be treated as cum-tax value and the duty liability re-worked which has not been done in the instant case.Therefore, he submits that the duty liability needs to be re-computed and the matter has to be remanded to the adjudicating authority. 4. The learned AR submits that the appellant should be put to terms inasmuch as they have not discharged the tax lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility to small scale exemption Notification No. 6/2005-ST dated 01/03/2005 for the year 2006-07. If it is found that the appellant has not collected the service tax from the customers then the whole amount received by the appellant should be considered as cum-tax value and service tax needs to be re-quantified. 6. This appeal is allowed by way of remand on the above terms. Needless to say the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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