2009 (5) TMI 287

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....ppellant. Smt. Joy Kumari Chander, JCDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the applicants are required to pit-deposit the following sums:- (i) Service Tax Rs. 1,36,69,533/- (ii) Interest under Section 75 (iii) Penalty: Rs. 1,36,69,355/- under Section 78 (iv) Penalty : Rs. 200/- per day under Section 76 (v) Penalty : Rs. 2,0....

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..... The said Final Order was set aside by the Hon'ble High Court of Kerala [2009 (13) S.T.R. 593 (Ker.)]. However, the matter was taken up before the Hon'ble Apex Court in Civil Appeal No. 2157/2009 [2009 (14) S.T.R. 449 (S.C.)]. The Hon'ble Apex Court, after setting aside the order of the High Court as well as that of Tribunal case, recorded as follows:- IN THE SUPREME COURT OF INDIA CIVIL APPELL....

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....mstances, we set aside the order of the High Court as well as that of the Tribunal, giving final opportunity to the appellant herein to produce all the relevant records particularly to show the nature of the work which the appellant specifically undertakes. Accordingly, the matter stands remitted to the Tribunal which would examine whether the appellant herein is undertaking the work of conceptual....

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....Advertisement Agency services. It was urged that the directions contained in the Hon'ble Supreme Court Order are very relevant in this case also. 6. The learned JCDR reiterated the impugned order. 7. On a very careful consideration of the issue, it is seen that all the records and other factual positions have to be thoroughly examined by the Original Authority in order to come to a definite conc....