2004 (6) TMI 621

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....dvocate, for the Appellant. ORDER This is an appeal filed by M/s. Batliboi Consultants (P) Limited, against Order-in-Original No. 139/2004, dated 20-2-2004 passed by the Assistant Commissioner of Central Excise, Service Tax Division, Bangalore. The facts of the case are as follows : 2. The appellants are engaged in the activity of rendering "Management Consultancy Services" and are r....

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....by the appellants to M/s. ITC. Hence Service tax of Rs. 66,500/- was demanded. Penalty under Section 76 was also imposed. The appellants strongly challenge the findings of the adjudicating authority. The appellants submit that the principles of natural justice have been violated as no personal hearing was given. Moreover, the appellants contend that they only deputed their staff to work in M/s. IT....