TaxTMI 
TaxTMI 
2013 (1) TMI 350
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....nbsp; Per Dr. D. M. Misra : This is an appeal filed by the appellant against the Order-in-Appeal No. 105/ST/Kol/2011 dated 4.4.2011. 2. Briefly stated the facts of the case are that the appellants were providing services under the category of Clearing and Forwarding Agent vide an agreement dated 18th August, 2005 with M/s Charlie Creation. Between August, 2005 to March, 2006, they had c....
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.... appellant filed an appeal before the ld. Commissioner (Appeals). The ld. Commissioner (Appeals) partly allowed the appeal to the extent of reducing penalty from Rs.2,68,722/- to Rs.1,34,361/- imposed under Section 78 of the Finance Act, 1994, but confirmed rest of the findings viewed in the order-in-original. Hence the present appeal. 3. The ld. C.A. appearing for the appellant submitted that ev....
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.... interest were paid voluntarily before being pointed out by the Department. In support of his contention, he has referred to the judgement of the Hon ble Karnataka High Court in the case of CCEx. & S. T., LTU, Bangalore Vs. Adecco Flexione Workforce Solutions Ltd. reported in 2012 (26) STR 3 (Kar.) and also he has referred to the Board s Circular No.137/167/2006-CX-4 dated 3.10.2007. Further, he h....
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....s. Undisputedly, the appellants were providing taxable service under the category of Clearing and Forwarding Agent by entering into an Agreement with M/s Charlie Creation. Admittedly, the said services were rendered during the period from August, 2005 to March, 2006 and the appellants had failed to discharge the service tax on the amount received during this period and also failed to obtain regist....