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2017 (2) TMI 843
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...., Advocate, for Respondent Per: M V Ravindran: This appeal is field by Revenue against Order-in-Appeal No. GOA/CEX/GSK/63/2012 dated 17^th September 2012. 2. Heard both sides and perused the records. 3. On perusal of records it transpires that the respondent was paying Service Tax as provider of services under category of "Business Auxiliary Services". During the period in question i.e....
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.... the penalties imposed. The first appellate authority allowed the appeal by setting aside that portion of the order which imposed penalties by recording a finding which is reproduced. "In the present case, the appellant paid the Service Tax and interest before issue of show-cause notice. In the impugned notice issued to the appellant, there is no difference in the amount demanded and what has b....
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....eration for the services of recovery of outstanding dues. It is seen that the said service can be categorised under "Recovery Agent Services" which was taxable from 1^st May 2006; which would mean that the said amount is not taxable under "Business Auxiliary Services". It is settled law that if new category of services is introduced the same is taxable from that date and are not covered any of exi....