2019 (2) TMI 1376

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....BER Shri E.V. Sekhar, CA For the Appellant Shri Gopa Kumar, Jt. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The appellants have filed these two appeals against the impugned order dt. 20/01/2009 and 13/11/2009 passed by the Commissioner whereby the Commissioner has confirmed the demand along with interest and also imposed penalties under Sections 76 to 78 of the Finance ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....outgoing vessels and handling the import of export of the goods. On a reasonable belief that the assessee is not paying service tax on all the taxable services provided by them, the Department asked the assessee to submit the details of the amounts received by them as licence fee, upfront charges, rent on jetties, estate rentals for the period from 01/04/2006 to 31/03/2007 and the assessee vide th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the assessee on various income received by them. On these allegations, a show-cause notice dt. 11/10/2007 was issued to the appellant proposing to demand the various amounts stated in the table above. After following the due process and after examining the documents of the appellant, the Commissioner has confirmed the demand along with interest and penalties. Aggrieved by the said order, appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....'ble High Court of Kerala and the Hon'ble High Court vide its order dt. 29/01/2019 in C.E. appeal No.27 of 2011 and order dt. 29/01/2019 in C.E. appeal No. 4 of 2013 have dismissed the appeals of the Revenue. 4. On the other hand, the learned AR defended the impugned order. 5. After considering the submissions of both sides and perusal of material on record and the decisions of the Tribunal ....