2008 (6) TMI 46

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..... (Technical) Ms. Nirmal Chopra for the Appellant. K. Sambi Reddy for the Respondent. ORDER 1. This appeal has been filed against Order-in-Appeal No. 153/2006 CE dated 26-5-2006 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. Ms. Nirmala Chopra, the learned Advocate, appeared on behalf of the appellants and Shri K. Sambi Reddy, learned Departmental Representative, for the revenue. 3. I heard both sides. 4. The appellants are selling/marketing the Sim Cards of M/s. Bharati Mobile Ltd. and also collecting telephone service bills namely pre-paid and post-paid. Revenue proceeded against them on the ground that the above services amount to "Business Auxiliary Services" which is taxable .....

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..... service tax demand and also an addition amount of Rs. 28,006 on his own calculation. Therefore, it is clear that there is no mala fide. In view of the above, it was urged that no penalty is imposable. (iii) The period covered in the present case is from July 2003 to March 2004. In the instant case, the show cause notice was issued beyond the relevant dates as per section 73. There is no suppression of information with an intention to evade payment of service tax. Hence, longer period cannot be invoked. (iv) In view of the above, the learned Advocate requested the Bench to set aside the impugned order and grant relief. The learned Advocate in the course of the hearing before the Bench referred to the Amnesty Scheme which was prevalent du .....

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..... i Auto Industries (P.) Ltd. 2005 (183) ELT 48 (Trib. - Delhi) (e) Larson Toubro v. CCE 2003 (161) ELT 827 (Trib.- Mum.) (f) Union of India v. Kennametal Widia India Ltd. 2008 TIOL-169-HC-Kar-CX (g) ACME (India) Marketing Services (P.) Ltd. v. CCE [2005] 2 STT 43 (Chennai - CESTAT) (h) Pushpak Publicity v. CCE C [Order No. A/1520 of 2006 S/827 of 2006 dated 30-8-2006]. (i) Sabharwal Security Consultants v. CCE [2007] 7 STT 172 (New Delhi - CESTAT). (j) S. Ramanand Aiyar Co. v. CST [Final Order No. 1101 of 2006-SM(PB), dated 19-6-2006]. (k) CCE v. Jas One Securities [Order No. 469 of 2003 dated 20-2-2003]. (l) Ajay Somani Co. v. CCE [2007] 9 STT 195 (New Delhi - CESTAT). (m) Co .....

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