2012 (12) TMI 137

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....for the Appellant. ORDER Ashok Jindal, Judicial Member - This appeal is filed by the Revenue against the Order-in-Appeal No. AKP/199/NSK/2011 dated 28/11/2011 passed by Commissioner of Central Excise & Customs (Appeals), Nashik. 2. The facts relevant in this case are as follows: 2.1 The respondent, M/S. S.S Engineers & Contractors, Nashik (SSE&C in short) entered into two agreements wi....

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....ce. 2.2 Accordingly, a show-cause notice was issued demanding service tax on the amount received for the period 2009-10 totalling to Rs. 5,43,375/- under Section 73 of the Finance Act, 1994. Interest on the said amount was also demanded along with a proposal to impose penalty under Sections 76 & 77 of the Finance Act, 1944. The show-cause notice was adjudicated and the demands were confirmed. T....

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....Income from Dirk India as per Agreement" and this was done with a view to evade service tax. According to the revenue, the income received from M/s. Dirk India Ltd, is only towards commission and not towards goodwill. Hence, the Revenue is in appeal before us. 4. The respondent SSE&C has filed a detailed cross-objection, wherein they have reiterated that the amount received from M/s. Dirk India....