2008 (6) TMI 34

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....al No. ST/30/2005) Shri S. Kothandaraman, Consultant for Appellant. Shri B.L. Meena, SDR for Respondent. [Order per P.G. Chacko Member (Judicial)] - The appellants had rendered "Clearing & Forwarding Agent's Service valid to their clients viz. M/s. ACC Ltd. during 2002 & 2003 but had not paid the service tax. After investigations, the department issued show-cause notice dt. 29.3.2004 dema....

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....ioner the (Appeals) after paying the balance amount of service tax. Obviously, the contest before the appellate authority was also against the penalties only.  The ld. Commissioner (Appeals) reduced the Section 78 penalty to Rs.  80,000/- and maintained the rest of the penalties. Still aggrieved, the party is before the Tribunal. 2. Ld. consultant for the appellants submits that Secti....

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.... ACC Ltd. addressed to M/ s. S.R. Agencies, Madurai (appellant). It is submitted that the appellants had duly acted upon their client's advice given in the above letter and had, accordingly, paid up the entire amount of tax. It is further submitted that their client had expressly offered reimbursement of the tax amount in the above letter and, therefore, there was no reason for the appellants to e....

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....the submissions, I have found a valid point in the submissions made by the ld. consultant with reference to the letter dt. 31.1.04 of the appellants' client viz. M/s. ACC Ltd. This letter manifests the concern of M/s. ACC Ltd. (service recipient) over the non payment of service tax by the appellants. This letter urges that an amount of Rs. 5,86,804/ - be paid towards service tax before 28.1.2004 a....