2012 (12) TMI 850

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....ct 1994. A show-cause notice was issued stating as follows:- "02.07. On analytical study of activities of CT&C, it is observed that they have rendered various services for the exporters to promote their business in overseas. Therefore, it appears that service rendered by CT&C for the promotion or marketing or sale of goods produced by their clients are squarely fall under the category of "Business Auxiliary Service" in terms of Section 65(19) of Finance Act, 1994, a taxable service. The service provider i.e., CT&C had neither followed the service tax procedures nor paid the appropriate service tax on the gross amount received from the exporters. As the service provider appears to have failed to pay the service tax by following the prescrib....

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....nd penalty was levied. On each one of the issues a definite finding was rendered by the authority and a final order came to be passed on 30.10.2010 as follows:   "(i) I confirm the demand to the tune of Rs.1,35,53,523/- (Rupees one crore thirty five lakhs fifty three thousand five hundred and twenty three only) demanded in Show cause notice C.No:V/BAS/15/144/2009-ST.ADJ SCN S.No:15/2011 (Commissioner) Dated: 28.03.2011) and also I confirm the demand to the tune of Rs.37,16,942/- (Rupees thirty seven lakh sixteen thousand nine hundred and forty two only) demanded in the show cause notice in No.V/BAS/15/20/2012 ST.Adj [SCN Sl.No.07/2012 (ADC)] dated 14.03.2012, being Service Tax on the Taxable value received for the said Service during ....