2010 (4) TMI 574

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....ide the impugned order, the Commissioner (Appeals) affirmed the demand of Rs. 2,64,229 and Rs. 1,70,154 confirmed against the appellants for the years 2005-06 and 2006-07 respectively found due from them towards 'business auxiliary service' rendered by them. The impugned order also affirmed applicable interest on the above demands and penalty equal to twice the amounts demanded in terms of section....

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....ctual possession and control of the buses. This activity was brought under the tax net with effect from 16-5-2008 under the entry of 'supply of tangible goods'. We have also heard ld. JDR who submits that as per the agreement basic to the provision of service involved, the appellant rendered service to the general public on behalf of the APSRTC.   4. On a careful perusal of the records and a....