2011 (1) TMI 678

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ingh, SDR Per: Archana Wadhwa: Demand of service tax of Rs.1,33,869/- stands confirmed against the appellants alongwith confirmation of interest and imposition of penalty of identical amount each under Section 76 of the Finance Act, 1994 and Section 78 of the act. In addition, penalty of Rs.500/- stands imposed under Section 78 of Rs.7,000/- under Section 77 of the Finance Act. The said tax ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rvice tax under the said category of business auxiliary services. 3. However, for the period prior to their registration, Revenue felt that the services undertaken by them were falling under the C&F agent services for which a show cause notice was issued on 12.7.05 proposing confirmation of the demand and imposition of penalty. The said show cause notice culminated in issue of the impugned orde....