2013 (7) TMI 508

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....d Dixit, DR JUDGEMENT PER SAHAB SINGH: This appeal is filed by M/s Care & Cure Pvt. Ltd. (herein after referred to as appellants) against Order in Revision 21/CE/Chd-II/2009 dated 06.08.2009. 2. On investigation conducted by the Department it was found that appellants are franchisees of Hindustan Lever Ltd. and had entered into an Agreement dated 6.9.2005 with them. Out of service amount cha....

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....ssued Show Cause Notice to the appellants stating that Order in Original is not proper and legal. The Show Cause Notice was adjudicated by the Commissioner vide impugned order imposing penalty under Section 76,77 and 78of the Act. Appellants have challenged the impugned order in the present appeal. 3. Heard both sides. 4. It is the contention of the appellant that service tax along with interest....