2011 (9) TMI 813

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....ition of penalties under the provisions of Section 76, 77 and 78 of the Finance Act, 1994 in the impugned Order-of-Revision - liability to service tax on the ground that Business Auxiliary Service was provided for M/s.Aircel Ltd. 2. I have heard both sides. 3. The period of demand is from 01.07.2003 to 20.09.2004. Prior to 21.07.2003, one Shri C.M. Kamaraj was running the proprietorship conc....

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....02 111 (Comp. Cases 568 Mad] and S.K. Real Estates Vs. Ahmed Meeran [2002 111 Comp. Cases 400 Mad., 2002 Cri. Law Journal 1689] are cited. However, these decisions are in the context of criminal proceedings and are not directly applicable to civil proceedings under the Central Excise Act, 1944. I now proceed to consider the argument that no penalty can be imposed on the ground that the assessees a....