2018 (9) TMI 913

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.... ADC (AR) for the Respondent. ORDER Per Madhu Mohan Damodhar Shri G. Krishnamurthy, the appellant herein, was rendering taxable services under the categories of Commercial and Industrial Construction Service, Business Auxiliary Service and Man Power Recruitment and Supply Agency Service etc. On intelligence that appellant has not discharged service tax liability under these categories of ....

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....period 16.06.2005 to 30.09.2006 totally amounting to Rs. 3,08,926/- along with interest and imposition of various penalties under Sections 76, 77 and 78 of the Act. In adjudication, the original authority confirmed the proposals made in the SCN. On appeal, the Commissioner (Appeals) upheld the order of the original authority in toto. Hence this appeal. 2. Today, when the matter came up for hear....

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....s it was an intermediate process in the manufacture of goods. The appellant has paid service tax for the period subsequent to the amendment of the section to cover "persons" also as service providers. 3. On the other hand, Ld. DR, Shri A. Cletus, ADC, supported the findings of the lower authorities. 4. Heard both sides and have gone through the facts. 5.1 On perusal of the Hon'ble Apex Co....

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.... amount to manufacture and hence such services are correctly classifiable under BAS and liable for payment of service tax. We are unable to find any infirmity with upholding of this finding by the lower appellate authority. 5.3 Coming to the issue of penalties, we find that the penalties imposed by the adjudicating authority under Section 77 & 78 of the Finance Act, 1994, have been upheld by th....