2017 (6) TMI 684

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n heads viz., Surplus & Incidental Income, resulted in short payment of service tax for the period 2004-05 and 2005-06. Show Cause Notices were issued demanding service tax on the above heads and after due process of law, the original authority confirmed the demands of Rs. 10,17,659/- for the period 2004-05 and Rs. 5,36,507/- for the period 2005-06 along with interest, and also imposed penalties under Section 76, 77 of the Finance Act, 1994. Being aggrieved, the appellant filed appeals before the Commissioner (Appeals), who vide impugned order, upheld the same. Hence these appeals. 2. On behalf of the appellants, Ld. Counsel Shri V.S. Manoj, Advocate, submitted that for an earlier period on the same issue, the Tribunal in appeal No. ST/1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the other judgment has taken note of the contention of both sides requesting for remand of the appeals. Now it has been clarified by both sides that there is no stay granted by the Hon'ble Supreme Court regarding the operation of the decision rendered in the judgment of Intercontinental Consultants (supra). 5.3 Therefore, we are of the view that applying the judgment of Intercontinental Consultants of the Hon'ble Delhi High Court as well as the judgment of the jurisdictional High Court in the case of Sangamitra Services Agency (supra), the demand is unsustainable. 5.4 For better appreciation the relevant portion of the decision in the case of Sangamitra Services Agency is reproduced as under: "6. Aggrieved by this, the presen....