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2007 (5) TMI 634
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.... Appellant. Shri Anil Kumar, JDR, for the Respondent. ORDER [Order per : S.L. Peeran, Member (J)]. - The appellant is required to pre-deposit service tax amount of Rs. 38,53,117/- and Education Cess of Rs. 25,173/- besides penalties. The appellants have been providing "Property Management Services" to various clients. They were registered under the Service Tax and were filing return regul....
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....ails have been furnished to the Department and therefore, the show cause notice issued in retrospective effect is not sustainable. He submits that the 'Management of Immovable Properties' was brought into service tax net with effect from 16-6-2005 and the appellants were discharging the service tax. The learned Counsel relies on the following judgments :- (i) ....
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....i) Blue Star Ltd. v. CCE, Hyd-II [2007 (5) S.T.R. 353 (Tri. Bang)] (ix) Petrofac International Ltd. v. CCE [2006 (3) S.T.R. 234 (Tribunal) = 2004 (178) E.L.T. 725 (T)] He contends that the issue is covered by the cited judgments. He submits that the appellants have strong case on merits. 2. The learned JDR re-iterated the findings of the Commissioner in the impugned....