2007 (11) TMI 76

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....har Enterprises, Salem towards Business Auxiliary Services it rendered during the period 10-9-04 to 28-2-05. After due process of law the original authority demanded service tax of Rs.4,74,416/-, interest due thereon and imposed penalties under Sections 76, 77, and 78 of the Finance Act, 1994. In the impugned order, the Commissioner (Appeals) vacated the equal amount of penalty imposed under Secti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....id the service tax due. Though they took registration in March '05, they did not pay the service tax arrears till 8-7-05. They had sought clarification from the department as regards their liability to pay the service tax which they received only during July' 05. On receipt of clarification, they paid the tax on 11-7-05 before the issue of Show Cause Notice. Considering the facts that there was no....