9911796707
TMI Blog2007 (6) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty of Rs. 200/- per day for everyday failure to deposit the amount under Section 76. There is penalty of Rs. 55/- lakh under Section 78. The appellants were carrying on maintenance activity under contract to RBI. The said activity was brought under the Service Tax from 1-7-2003 under the category of 'Maintenance or Repair Service'. Notification No. 20/2003-S.T., dated 21-8-2003 granted exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir pleas have been rejected by the Commissioner with a detailed order. The appellants also contended that the show cause notice also did not raise the grounds to confirm the entire activity coming within the ambit of computer and peripherals maintenance. However, this aspect has been gone into detail and the reply of the Commissioner is in Para 4 of the order. 2. The learned Chartered Accountant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration, we notice that the appellants have taken a ground that the activity carried out by them is comprehensive activity covering the terms in the Notification. However, their pleas have been rejected. The alter native plea is that in any case they are liable to pay duty of only Rs. 3,54,163/- which has also not been accepted. On our detailed consideration, we find that the terms of Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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