2006 (8) TMI 680

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....ocate, for the Appellant. Shri R.K. Singla, JCDR, for the Respondent. ORDER [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellants are required to pre-deposit duty amount of Rs. 55,67,042/ and Rs. 85,00,000/- as penalty. They were covered under the Service Tax in the category of "Clearing and Forwarding Services" and had been paying tax from December 2002. Demands have been raised....

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....d is required to be scrutinized and he would get the comments from the Commissioner in the matter. 4. On a careful consideration, we notice from the records produced that the appellants had produced before the authorities many pieces of evidence including the invoices, etc. Now they have produced Chartered Accountant's Certificate to contest the includability of certain elements in the C &....