2012 (11) TMI 776

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....t Per Archana Wadhwa: The appellant is engaged in providing services as commission agent which fall under the category of Business Auxiliary services. He is registered with the Service Tax department and was discharging his Service Tax liability.   2. Their premises was visited by officers on 7.2.07. Shri R.K. Gupta, in his statement, deposed that as he was not feeling well for the l....

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....is not justified and draws my attention to the decision of Hon'ble Punjab & Haryana High Court in the case of CCE, vs. First Flight Courier Ltd. [2011 (22) STR 622 (P&H)] are in support of above submissions. He further submits that no option to pay 25% of penalty was extended to them by the lower authorities and as such in terms of Hon'ble Gujarat High Court in the case of Harish Silk Mills, such ....