2011 (9) TMI 418

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....CHANA WADHWA The demand of service tax of Rs.9,81,443/- stands confirmed against the appellants alongwith imposition of penalty of an identical amount under section 78 of the Finance Act, 1994. In addition a penalty of Rs.100/- per day stands imposed under section 76 of the said Act. 2. After hearing both sides, we find that the demand stands confirmed and penalty imposed upon the appellants....

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....he learned Advocate that the issue involved is of bonafide issue of interpretation of law and as such does not call for interpretation.  In the above proposition, he placed reliance on the Tribunal's decision in the case of Roshan Motors Ltd. vs. CCE, Meerut reported in 2009 (13) STR 667 and many other subsequent decisions.  4. We note that in the case of Roshan Motors Ltd. referred t....