2017 (7) TMI 682

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e for Respondent ORDER Per: C J Mathew Consequent upon review of order-in-original no. 44/P-III/ST/COMMR/2011-12 dated 19th March 2012 of Commissioner of Central Excise & Service Tax, Pune-III which confirmed demand of taxes of Rs. 39,24,552 under section 66A of Finance Act, 1994 as recipient of 'business auxiliary service' in 2006-07 and of Rs. 56,362 as recipient of services rendered by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....seen that the adjudicating authority has dropped the demands pertaining to the years 2004-05 and 2005-06 as section 66A was not legislated into the statute until 18^th June 2006. While confirming the demand of Rs. 39,24,552 for 2006-07, the impugned order refers to the tabulation annexed to the show cause notice dated 22^nd October 2009. The said annexure records the value of taxable service to be....