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2009 (1) TMI 760
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....Koka, SDR, for the Respondent. ORDER In terms of the impugned order, the appellants are required to pre-deposit the following amounts : (a) Service Tax of Rs. 8,18,04,667/- and cess of Rs. 14,54,100/- (b) Penalty of Rs. 200/- per day under Section 76 (c) Penalty of Rs. 1000/- under Section 77 (d) Penalty equivalent to service tax under Section 78 (e) Penalty of Rs. 2000/- in t....
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....should discharge service tax liability under the category of CHA services. It is seen that this order has not been challenged by the Revenue at any higher forum. 4. Further, the learned Advocate invited our attention to the impugned order wherein the fact of the earlier adjudication has been recorded by the Commissioner, but no findings have been given (para 24 of the OIO). 5. Further, the l....
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....s were initiated by the Assistant Commissioner, certain facts were not known to the department. Consequently, there was escapement of service tax. Therefore, she said, there is enough justification for invocation of the longer period. She also stated that the decision in the Kinship Services case cited by the learned advocate can be distinguished. The facts are not identical. Further, the learned ....
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....invocation of longer period does not appear to be justifiable. Prima facie, the appellants have a strong case on merits. Moreover, in similar circumstances, this Bench has issued an order in favour of the assessee in the case of Kinship Services v. CCE, Cochin. Hence, we order complete waiver of the pre-deposit of the dues demanded in the impugned order till the appeal is decided. No coercive meas....