2018 (7) TMI 1002

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.... (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 28.08.2008 passed by the Commissioner (Appeal) whereby the Commissioner (Appeal) has modified the Order-in- Original who upheld the demand on the ground that the impugned services have been rendered in professional capacity. 2. Briefly the facts of the present case are that the appell....

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....the differential service Tax of Rs. 1,47,344/- along with interest and imposed penalty of Rs. 500/- under Section 75A Finance Act, 1994. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (Appeal) who confirmed the demand and dropped the penalty by invoking the Section 80 of the Finance Act 1994. 3. Heard both the parties and perused the material on record. 4. Lea....

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....empted under Notification 59/98-ST dated 16.10.1998 in support of this he relied upon the following decisions. (i) CCE Mangalore vs. Jayaram&Ashwajith [2008 (10) S.T.R 311 (Tri-Bang)]. (ii) Jaded Siddappa& Co vs. CCE Mangalore [2008 (9) S.T.R. 239 (Tri-Bang)]. (iii) CCE Mangalore vs. Rai Associates [2008 (10) S.T.R 194 (Tri-Bang)]. 5. On the other hand the learned AR defended the impugned orde....