2011 (2) TMI 819

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....an: This application filed by Shri Ashok Reddy seeks waiver of pre-deposit of service tax of Rs.90,707/- and Rs.1,07,584/- found to be due from him towards taxable service rendered during the years 2005-06 and 2006-07 respectively. The impugned order also sustained equal amount of penalty imposed by the Original authority under Section 78 of the Finance Act. The Commissioner (Appeals) also conf....

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....nd Rs. 1,70,154/- confirmed against the appellants for the years 2005-06 and 2006-07 respectively found due from them towards 'business auxiliary service' rendered by them. The impugned order also affirmed applicable interest on the above demands and penalty equal to twice the amounts demanded in terms of Section 78 of the Finance Act, 1994.     2. Facts of the case are that the ....

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....s brought under the tax net w.e.f. 16-5-2008 under the entry of 'supply of tangible goods'. We have also heard ld. JDR who submits that as per the agreement basic to the provision of service Involved, the appellant rendered service to the general public on behalf of the APSRTC.     4. On a careful perusal of the records and after considering the submissions by both sides, we find....