2016 (3) TMI 951

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....Aparna H., Adv For the Respondent : Shri D Nagvenkar, Addl. Commr. (AR) ORDER Per M. V. Ravindran This appeal is directed against the Order-in-Original No. 63/BR-63/ST/Th-I/2011/2902 dated 12.10.2011 passed by the Commissioner of Central Excise, Thane-I. 2. The relevant facts that arises for consideration are the appellant herein during the period 16.10.1998 to 31.03.2001 has render....

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.... whether their services would fall under Management Consultancy Services from 16.10.1998. It is her submission that Audit Department had audited records and advised the appellant that tax liability arises. Appellant immediately took the registration and discharged the Service Tax liability. It is her submission that they paid the Service Tax liability on 16.10.2001, filed ST-3 returns on 19.10.200....

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....ed before the issuance of show-cause notice, hence provision of Section 80 may be invoked and penalties be set aside. 4. Learned Departmental Representative on the other hand reiterates the findings of lower authorities and submit that penalties were correctly imposed. 5. On careful consideration of the submission made by both sides, we find that the appellant is not seriously contesting the....