2021 (8) TMI 541

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....i Suresh Merugu, Joint Commissioner (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....

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....n the ground of applying to the Settlement 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 R....