2008 (12) TMI 641

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.... Mrs. Joy Kumari Chander, JCDR, for the Respondent. ORDER In terms of the impugned orders, the appellants are required to pre-deposit the following amounts. Sl. No. Appeal No. Service Tax Penalties 1. ST/Stay/106/2008 in ST/181/2008 Rs. 33,98,045/- along with interest u/s 75 (a) Rs. 200/- per day u/s 76 (b) Rs. 1000/- u/s 77 (c) Equal penalty u/s 78 2. S....

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....0-6-2003 by which commission agents are exempted from Service Tax liability under Business Auxiliary Services. This position continued till 9-7-2004 when the said Notification was amended. After the amendment, the appellants were liable to pay Service Tax. They voluntarily registered for payment of Service Tax on 14-9-2004 under the category of Business Auxiliary Services. They informed of their a....

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....with the department to show that they had not suppressed any facts. 4. The learned JCDR strongly reiterated the impugned order. 5. On a careful consideration of the issue, we are of the view that prima facie the appellants have a strong case on merits. In our view, the benefit of Notification No. 13/2003 is admissible for the appellants during the relevant period. There is also no justificat....