2013 (2) TMI 106

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.... This appeal file by the Department is directed against the dropping of a demand of service tax and connected penalties. In adjudication of a show cause notice issued to the respondent, the original authority had confirmed against them demand of service tax of Rs.6,32,904/- under Section 73(a) of the Finance Act, 1994 and imposed on them penalties under various provisions of the Act. That demand ....

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....l for final disposal. Accordingly we have examined the records and heard the learned Superintendent (AR) representing the appellant. 3. According to the appellant, the functions discharged by the respondent under the aforesaid Agreement would constitute services of Management Consultant/Market Research Agency. These functions are listed below:     a. Observation of business ac....