2015 (7) TMI 676

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....dent : Shri B.B. Sharma, A.R. ORDER Per. H.K. Thakur :- This appeal has been filed by the appellant against OIA No. 264/ST/APPL/KNP/2010 dated 18/05/2010 passed by Commissioner (Appeals), Kanpur. 2. Shri Anurag Kapur (Advocate) appearing on behalf of the appellant argued that Appellant is not agitating payment of service tax w.e.f. 01/5/2006 when Section 65 (105) (zzb) of the Finance Act, 199....

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....was attracted and penalties have been correctly imposed. Learned AR strongly defended the orders passed by the lower Authorities. 4. Heard both sides and perused the case records. On chargeability of service tax appellant is not agitating the issue on merits w.e.f. 01/5/2006. For the period before 01/5/2006 it is the case of the appellant that the word any person was mentioned in the definition o....