9911796707
TMI Blog2011 (9) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... rietor Shri Jaykumar continued of provision of Business Auxiliary Service to M/s.Aircel Ltd., although arguments are raised as to the liability of Shri Jaykumar to tax prior to the date when he became the proprietor such arguments are not pressed and during the hearing it is clarified that the only challenge is to the imposition of penalties. no penalty can be imposed on the ground that the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. I have heard both sides. 3. The period of demand is from 01.07.2003 to 20.09.2004. Prior to 21.07.2003, one Shri C.M. Kamaraj was running the proprietorship concern by the name of M/s. Sakthi Celcom and with effect from 21.07.2004, the present proprietor Shri Jaykumar continued of provision of Business Auxiliary Service to M/s.Aircel Ltd., although arguments are raised as to the liability of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable to civil proceedings under the Central Excise Act, 1944. I now proceed to consider the argument that no penalty can be imposed on the ground that the assessees are not aware of their liability to pay service tax. However, as rightly pointed out by learned SDR, it was not appropriate at this stage by the assessees to challenge the levy of penalty as no appeal was filed against the judicial o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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