TaxTMI 
TaxTMI 
2006 (7) TMI 714
X X X X Extracts X X X X
X X X X Extracts X X X X
....espondent. ORDER This appeal is directed against order in appeal dated 24-11-2005 which confirmed the demand of the duty and imposition of the penalty on the appellant. 2. None appeared for the appellant. The appellants have filed written submissions. In the written submissions appellants have clearly indicated they have not challenging the service tax liability and interest thereof ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bmits that the appellants have not followed the law, as was required to be done by them. It is his submission that there was specific instruction to pay the service tax liability, despite the clarification sought by them, still the appellant chose not to pay service tax and hence penalty imposed is correct that no leniency be shown. 4. Considered the submissions made by learned DR and peru....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... : Service Tax under the category of photography services. Sir, I am directed to refer to your representation forwarded to Finance Minister vide letter dated 11th March 2003 and state that in terms of the notification 12/2003-ST dated 20th June 2003, the exemption in respect of input material consumed/sold by the service provider to the service recipient while providing the taxable service i....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... = (2005) 149 Taxman 446 (SC). Subsequently, following the same decision, the Commissioner (Appeals) dismissed the appeal of the appellants as regards reduction of the cost of material from the service tax liability and the appellants have admitted that and deposited the amount of service tax and interest on 19-12-2005. 6. Since there was the confusion in respect of the eligibility to the ....