9911796707
TMI Blog2014 (1) TMI 1761X X X X Extracts X X X X X X X X Extracts X X X X ..... re-deposit and stay further proceedings pursuant to the impugned order dated 17-7-2012, on condition that the petitioner remits the entirety of the assessed liability of service tax plus the corresponding interest and 50% of the penalty under Section 78 of the Act in addition to penalty of ₹ 10,000/- assessed under Section 77 of the Act, within 4 weeks from today. - Petition disposed of - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner admittedly provided Commercial Training or Coaching services as the franchisee of M/s. APTECH Ltd. The terms of the agreement with M/s. APTECH Ltd., required remittance by the petitioner of 20% of its earnings as royalty to M/s. APTECH Ltd., for using their brand. In filing ST-3 returns during March, 2005 to September, 2009, the petitioner under-disclosed the gross consideration received, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings pursuant to the impugned order dated 17-7-2012, on condition that the petitioner remits the entirety of the assessed liability of service tax plus the corresponding interest and 50% of the penalty under Section 78 of the Act in addition to penalty of ₹ 10,000/- assessed under Section 77 of the Act, within 4 weeks from today. Compliance to be reported by 5-2-2014. In default, the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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