1999 (3) TMI 588

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..... disposed of at this stage. With the consent of both sides, this was done. 2. I have heard Shri R.K. Ghadge, Consultant for the appellant and Shri V.K. Suman for the Revenue. 3. The applicant was a share broker. Service tax was imposed on such brokers with effect from 1-7-94 vide the provisions of Finance Act, 1994. On 15-7-94, the appellant sought clarification from the Collector as to whe .....

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..... r (Appeals) having upheld the penalty, the present appeal has been filed. 4. Reliance is placed on the following judgments : (i) Ashok Rastogi v. CCE, Kanpur , 1998 (104) E.L.T. 480. (ii) Sajjan Kumar Kariwala v. CCE, Allahabad , 2003 (159) E.L.T. 1131 (T) = 1997 (20) RLT 885. (iii) R.K. Somani, 1999 (113) E.L.T. 111 (T) = 1998 (28) RLT 54. 5. .....

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