2009 (5) TMI 287

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....G. Varadarajan, Advocate, for the Appellant. 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/- ....

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....Cochin and reported in 2006 (3) S.T.R. 538 (Tri.-Bang.). 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....

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....g to that effect in the High Court's Order impugned herein. In the circumstances, 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....

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....d to the leviability of the services undertaken by the appellant under the category of 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 h....