2011 (11) TMI 729

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...., SDR, for the Respondent. [Order]. - The demand for service tax of Rs. 11,250/- for the period from April 2002 to September 2002 has been confirmed against the appellant with interest and penalties have been imposed under Section 76 and Section 78 of Finance Act, 1994. 2. The learned Chartered Accountant on behalf of the appellants submitted that the appellant is engaged in providin....

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....y them from UNDP for rendering services and had also claimed exemption under Notification No. 48/98 dated 24-4-98. While the duty demand for the period upto September 2001 and March 2002 have been dropped accepting the submission of the appellant that there was a clear intimation along with the ST-3 return regarding receipt of amounts for services rendered, the demand for the period of six months ....

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....eriod could not have been invoked in this case and penalties also could not have been imposed. The learned DR on the other hand submits that the fact remains that appellant is not able to show that the return for the period ending September 2002 though was acknowledged, the covering letter intimating about receipt of amounts for services rendered has not been acknowledged. Under these circumstance....