9911796707
TMI Blog2014 (1) TMI 1554X X X X Extracts X X X X X X X X Extracts X X X X ..... n 76 and 78 separately even if offence were committed in the course of same act - Following decision of Bajaj Travels Ltd. Versus Commissioner of Service-tax [2011 (8) TMI 423 - DELHI HIGH COURT] - Decided in favour of Revenue. - ST/07/2009 - Final ORDER NO. 57895/2013 - Dated:- 3-10-2013 - Mr. G. Raghuram and Mr. Sahab Singh, J. For the Appellant : Ms. Ranjana Jha, Jt. CDR JUDGEMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agency Service to the (SAIL) and (RINL) wherein infrastructure was provided by them in return of percentage share of 82%. M/s CITCO discharged service tax on the value of services provided to SAIL and RINL. It was found that service provided by the respondents came under taxable service of Business Support Services with effect from 01.05.2006. A Show Cause Notice dated 13.12.2007 was issued to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, within 30 days of the receipt of the order. Accordingly appeal filed by respondents was allowed by the Commissioner (Appeal). 3. The Revenue has challenged the impugned order on the ground that period involved in the appeal is 2002-2003 to 2006-2007 i.e. prior to the period 10.05.2008. Penalty under Section 76 and 78 were separately imposable during that period. It is contention of the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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