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TMI Blog2009 (3) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... od from August, 2000 to July, 2004; that the rate of service tax was only 5% in respect of services rendered upto 13.5.03 and only for the rest of the period the rate of tax is 8%. This claim has been accepted on principle by the Commissioner in his order dated 25.1.2006 – The dispute is on the issue of quantification – matter remanded - ST/461/2006 and 70/2008 - 139-140/2009-ST. - Dated:- 26- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued with a show cause notice dated 19.10.05 proposing a demand of service tax amounting to Rs. 81,21,906/- on the ground that the rate of service tax applied during the period April, 2004 to September, 2004 was lower than the correct rate of service tax applicable. The show cause notice was issued based on returns submitted by the appellant along with statement relating to realisation of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was no demand of service tax in the order dated 14.6.2006 disposing the rectification application. Thereupon, the assessee has filed the appeal against the first order dated 25.1.2006 along with application for condonation of delay. The assessee has also filed an application for modification of order on stay application filed in connection with Appeal No. ST/461/2006 seeking stay of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been applied relates to services rendered prior to that date, i.e. 13.5.03. The learned advocate submits that in the statement filed along with the returns for the half-year-ending September, 2004, they have clearly indicated the break up of figures which attract 5% tax and 8% tax separately. It is clearly a mistake on the part of the Commissioner in applying the wrong rates possibly due to com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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