2019 (3) TMI 1798

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER PER BENCH The respondent provided certain services classifiable under the category of "Business Auxiliary Service". The Department noticed that while making payment of service tax, the respondent did not include the full consideration received by them. Accordingly Show Cause Notice dated 01.10.2008 was issued proposing to include the full value of consideration received by the appellant. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Hence, we propose to take up the appeal for a decision in the absence of respondent. 3. The Ld. A.R. submitted that a proviso has been introduced under Section 78 with effect from 10.05.2008 to the effect if the penalty is payable under this Section, the provision of Section 76 shall not apply. He further submitted that the present dispute is for the period prior to 10.5.2008 and hence, both pe....