2007 (11) TMI 76

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..... under which grinding of DBM was classified by the dept. - furnished the information and paid the service tax when liability was finalized – Penalty unjustified
Shri P. Karthikeyan, Member (T) [Order- Service tax of Rs.4,74,416/- was demanded from M/s. Sekhar Enterprises, Salem towards Business Auxiliary Services it rendered during the period 10-9-04 to 28-2-05. After due process of law the or .....

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..... grinding Dead Burnt Magnesite lumps (DBM) into powder for its customers and collected charges for the above service. The appellants had not followed the statutory for malities including registering themselves as a service provider with the department nor paid the service tax due. Though they took registration in March '05, they did not pay the service tax arrears till 8-7-05. They had sought clar .....

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..... ignorance of the scope of the new levy 'Business Auxiliary Service' under which grinding of DBM for a fee was classified by the department. The Commissioner has found that there was no suppression of facts by the assessee, it had promptly furnished the information called for by the department and paid the service tax when it became certain about its liability to pay the service tax involved. In th .....

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