2008 (4) TMI 181

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....8 dt. 21.4.2008 certified on 8.5.2008 in Appeal No. ST/96/2007) Shri B.G. Chidanand, Adv. for Appellants. Shri Raja Dass, JDR for Respondent. [Order per Dr. S. L. Peeran Member (Judicial)] - This appeal arises from OIO No. 4/07 dated 15.1.07 by which the Commissioner of Service Tax Bangalore has confirmed service tax besides imposing penalty by invoking larger period, on the assessee. The....

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....ention that such activity would come under the "Business Support Services" and that service came in taxable net only with effect from 1.5.06 and therefore in terms of Final Order, the demands are required to be set aside. He submitted that even in the present case, the demands have been raised for the period 10/03 to 3/05 and such demands are not confirmable under the "Business Auxiliary Services"....