2013 (4) TMI 3

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.... their customers and also registered under the category of "Business Auxiliary Service" for payment of service tax on the commission received by them. Intelligence gathered by the Preventive wing of the Department, revealed that the appellant who was also rendering Extended warranty Service to their customers for a specified consideration had not disclosed the same to the Department. The appellant had wrongly classified the services rendered by them under the category of "Business Auxiliary Service" and discharged the service tax liability on a small portion of the consideration received for the period from 9-7-2004 onwards. The Department proceeded against the appellant and issued a show-cause notice demanding service tax on the taxable se....

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....adjudicating authority to re-quantify the demand under the service category 'Business Auxiliary Service' by calculating the actual premium received and tax payable thereon. He set aside the penalties under Section 77 and Section 78 taking recourse to Section 80 of the Finance Act, 1994 but held that appellant was liable to pay penalty in view of the fact that they paid service tax only in July 2007 and August 2007 when the demand related to the period from 9-7-2004 to 30-6-2007. He also directed the original authority to calculate the penalty under Section 76 of Finance Act, 1994. The appellant is before me challenging penalty under Section 76 of Finance Act, 1994. 3. Heard both the sides. 4. The learned counsel submitted that t....