2014 (6) TMI 524

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....nt : Mr. Pradyumna G.H., Advocate For the Respondent : Ms. Sabrina Cano, Superintendent (AR) JUDGEMENT Per : B.S.V. Murthy The service tax of Rs. 59,16,520/- along with interest has been demanded for the period October 2008 to May 2010. Penalty under Sections 77 & 78 of the Finance Act, 1994 has also been imposed on the appellant. The demand has been made on the ground that the appella....

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....e utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security. 4. Further, learned advocate relies upon the Board's Circular No. 334/3/2011-TRU dated 28.2.2011 and submits that the services provided by the appellant would come under the category of 'business support services' only from 1.5.2011 when the wor....