9911796707
TMI Blog2007 (2) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... sit of Rs.1lakh - Appeal No. S/257/2006/MAS - F. O. No. 180/2007 and S. O. No. 231/2007 - Dated:- 28-2-2007 - [Order per : P.G. Chacko, Member (J)]. - The Lower authorities have demanded service lax of Rs. 1,86,433/- from the appellants in respect of the service rendered by them to their clients during October 2003 to February 2005. They have also imposed on them a penalty of Rs. 3,74,366/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before us. 2. The appeal was filed on 20-11-2006 against the appellate Commissioner's order dated 8-8-2006. Apparently, the impugned order was received by the party. We find that the address shown in the memorandum of appeal before us is different from the address to which the impugned order was issued, indicating that there was a change of address in between. The hearing notice of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he latter service was introduced as a taxable service under the finance Act, 1994. Hence it is not open to the Department to treat the same service as Business Auxiliary Service for the period of dispute. Ld. SDR has contested this claim of the assessee on the ground that the above service rendered by them to the financial institutions was squarely covered by the residuary clause of the definiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coveries in cash. The benefit of doubt will go to the appellants. In this view of the matter, having not found favour with the appellants' plea that their activity during the period of dispute was not exigible to tax in the category of Business Auxiliary Service, we direct them to pre-deposit Rs. 1,00,000/- (Rupees one lakh only) with the lower appellate authority within four weeks from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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