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TMI Blog2015 (12) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : Shri R K Das, DC (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No. PI/RKS/127-128/2012 dated 28.05.2012. 2. The relevant facts that arise for consideration are that during the period 16.06.2005 to 30.09.2009 the appellant herein had, as a associated company of group of M/s. Krohne Marshall P. Ltd., Jain Marshall P. Ltd. etc. had collected/recovered some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns raised by the appellant and confirmed the demands with interest and also imposed penalties. On an appeal, the first appellate authority also concurred with the view of the Adjudicating authority and rejected the appeal filed before him. 3. Ld. CA would take us through the entire case record. It is his submission that the appellant assessee had recovered certain amount but registered the same u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside, as also the penalties. 4. Ld. Departmental Representative on the other hand, would draw our attention to the findings recorded by both the lower authorities. He would submit that the employees of the appellant had rendered the services which would be categorized under Business Support Service as also Management Consultancy Services. He would submit that the appellant assessee's conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e". We find that the services rendered by the employees of the appellant are in respect of running the business of the group companies efficiently. The top most level of the employees to the middle management and lower management levels of the employees are rendering the services which could be in support of the business of the group companies as also the advisory function in respect of various de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CA. In view of this, we reject the submission and uphold the demands raised for the material period. 8. As regards the penalty, we do find same merits as the appellant could have had entertained a view as to the taxability of the service under various head. The issue being of interpretative nature, we find that the appellant need not be visited with penalties as imposed by the lower authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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