9911796707
TMI Blog2008 (2) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per : P.C. Chacko, Member (J)]. -1. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, taking into account the payment of over Rs. 12.5 lakhs already made by the assessee, we grant waiver of pre-deposit of the balance amount and proceed to deal with the appeal. 2. The appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This part of the impugned order cannot be interfered with. The original authority shall adjudicate the issue by keeping itself within the scope of the SCN and in accordance with law after giving the assessee a reasonable opportunity of being heard. 3. The remaining part of the impugned demand is on the gross amount collected by the assessee as consideration for a service which was designated as " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that there can be no levy of service tax on the service of a 'Share Transfer Agent' prior to 1-5-2006. We have heard ld. SDR also who reiterates the findings of the original authority and the first appellate authority. 4. It has been shown to us that "Share Transfer Agents" registered with Securities and Exchange Board of India (SEBI) were held by the department to be covered under the catego ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uisites of the new service is sought to be included by the Revenue for the prior period, there can be no levy of service tax in respect of the given service in the pre-existing category. This position has been made abundantly clear in umpteen number of decisions of this Bench also. In the result, the demand of duty on the gross amount collected by the assessee as consideration for what the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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