2021 (8) TMI 541

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....AR) for the respondent ORDER M/s Worbus Management Consultants Ltd is in appeal against order-in-original no. PUN-SVTAX-000-COMMISSIONER-010-14- 15 dated 26th March of Commissioner of Customs (Adjudicating Authority), Pune in which demand of Rs. 9,55,178/- has been confirmed, under proviso to section 73(1) of Finance Act, 1994, on receipts for 'management or business consultant service' during t....

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....Commission in accordance with the provisions of Finance Act, 1994. 3. On perusal of the grounds of appeal, it is seen that the appellant has claimed that the tax liability, as provider of 'management or business consultant service', had been discharged and, therefore, the imposition of penalty is improper. Furthermore, insofar as the tax liability of Rs. 15,06,227/-, in accordance with section 66....