2007 (6) TMI 107

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....mber (J)]. - After examining the records and hearing both sides, we are of the view that the assessee's appeal requires to be disposed of. Accordingly, after dispensing with predeposit, we take up the appeal for final disposal. At this stage, we take note of the pendency of appeal No. S/131/2007 filed by the Department against the same order of the Commissioner (Appeals). The Department's ....

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....the sale price received by them. In the relevant show-cause notice, the Department alleged that Service tax was liable to be paid on MRP as gross amount under Section 67 of the Finance Act, 1994. This demand was contested. In adjudication authority confirmed the demand of differential tax and imposed penalties. Ld. Commissioner (Appeals) vacated the Section 78 penalty and sustained the rest of the....

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....er for the service rendered to his customer would alone constitute the value of taxable service for the purpose of Section 67 and that any amount due from the customer would not be includible in the taxable value. Ld. S.D.R., on the other hand, reiterates the finding contained in Para 4.3 of the impugned order. 5. After giving careful consideration to the submission, we note that ld. Commission....