2011 (1) TMI 853

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....ao, SDR Per Jyoti Balasundaram: The challenge in this appeal is only to the imposition of penalty as the Committee on Disputes has granted clearance to pursue the appeal only on the penalty aspect. 2. We have heard both sides. The demand of service tax and education cess of Rs.1,02,19,325/- stands confirmed on lease rental received on tanks leased out by the assessees to M/s.CPCL during t....

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....h as de-loading etc. There is no dispute regarding the above position; however, the finding of the Commissioner is that since the assessees have not informed the officers in-charge of the service tax matters about their entering into a separate agreement and did not make available copies of the agreements to the concerned officers (Chennai-II Commissionerate), the assessees are guilty of suppressi....