2015 (6) TMI 546

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.... For the Respondent : Shri K S Mishra, Addl. Commissioner (AR) ORDER Per: P S Pruthi: This appeal arises from Order-in-Original No. 52/STC/BR/08-09 dated 4/3/2009 passed by the Commissioner of Service Tax, Mumbai confirming demand of service tax of Rs. 70,27,299/- for the period from October 2002 to March 2007 ordering appropriate interest and imposing penalties under Section 76, 77, 7....

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....notice dated 7/4/2008 was issued to them which culminated in the impugned order of Commissioner of Service tax. 2. Heard both sides. 3. Ld. Counsel appearing on behalf of the appellant submitted that service tax was demanded on total gross value received by them which should be taken as cum duty value because they neither collected nor received any amount over and above the amount shown in t....

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....n demanded correctly on the total amount received by the appellant. On the aspect of penalty and time bar, he relied on the Tribunal decision in the case of Board of Control for Cricket in India Vs. C.S. T. Mumbai-I [2015 (37) S.T.R. 785 (Tri-Mumbai) which was upheld by the Hon'ble Supreme Court reported in [2015 (37) J176 (SC). 5. We have carefully considered the submissions made by both s....

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....because in that case documents existed and invoices clearly disclosed that no service tax component was added and collected from customer. Therefore we are not inclined to agree with counsel's contention and the same is rejected. 6.1 On the issue of extended time period and penalty, we note that appellant was very well aware of their responsibility and liability, having taken service tax re....