2015 (12) TMI 1567

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.... for the Appellant. Shri S.L. Karoliya, Asstt. Commissioner (DR), for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appellant is before us against the order-in-appeal dated 15-3-2010 passed by the Commissioner of Central Excise & Service Tax, Lucknow. 2. The appellants are engaged in photography business and running studio. Proceedings were initiated again....

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....ed business in the year, 2004 and they are not conversant with the legal provisions. However, they got themselves registered with the Service Tax Department in April, 2005. Regarding quantification of demand of service tax, the ld. Counsel while admitting liability of service tax for the impugned period, submitted that they had substantial income on simple sale of items, like, cameras, camera cove....

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....ervice provided to any person. With these facts in position, the demand requires re-working deducting the simple sale of items, which are not connected to any service rendered by the appellant. The service tax liability will stand reduced to that extent. 6. Regarding various penalties imposed by the lower authority, the ld. Counsel submitted that the penalties under Sections 76 and 78, can....