2008 (1) TMI 181

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....Member (T) (for the Bench)].-1. In terms of the impugned order, the appellant is required to pre-deposit the following amounts: Service Tax Rs. 18 lakhs, and interest Penalty - (1) Rs. 18 lakhs under Section 76; (2) Rs. 1,000/- under Section 70 and (3) Rs. 36 Iakhs under Section 78. 2. The learned Advocate appearing on behalf of the appellant, at the outset, questioned the jurisdiction....

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....3. Since the period involved in the present dispute is February 2002, during which period there was no service tax under the category of Business Auxiliary Service, no service tax can be demanded. The Department has held the view that the services rendered would come into ambit of Management Consultancy Services. He argued that in terms of the Agreement, it cannot be urged that the said services w....

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....005 (188) E.L.T. 251 (S.C.)]. 4. Learned DR stated that the agreement produced was not available with the department earlier. Moreover, the exact nature of the services rendered by the appellant is not very clear from the agreement. The appellant did not provide any clarification in spite of several requests from the department. Further, he submitted the basis on which the payment has been rece....