2010 (4) TMI 501

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....ant. Manish Mohan for the Respondent. ORDER P. Karthikeyan, Technical Member - This application seeks waiver of predeposit and stay of recovery of Service Tax of Rs. 31,05,831 demanded from the appellants and equal amounts of penalty imposed on them each under sections 78 and 76 of the Finance Act, 1994 (the Act). Period of dispute was 1-4-2000 to 31-3-2005. 2. After hearing both sides....

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....ervices provided to Government agencies and PSUs. It was in these circumstances that the original authority passed the order demanding Service Tax and imposing penalties since sustained by the impugned order. Consistent claim of the appellant has been that the short payment of Service Tax had occurred owing to his impression that service tax was payable only when the same was collected and they ha....

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.... U.T. Ltd. v. CCE 2001 (130) ELT 791 (Trib. - Kol.), wherein it was held that no Excise Duty was payable on the value relatable to trading activity. On the issue of limitation, the Tribunal held that had there been any intention on the part of the appellants to suppress the facts of collection of excess amount, the appellants would not have reflected the factum of commission in their balance sheet....