2008 (7) TMI 113

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er (T) S/Shri K.S. Ravi Shankar and N. Anand, Advocates, for the Appellant. Smt. Sudha Koka, SDR, for the Respondent.  [Order per: T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Review Adjudication No. 76/2007 dated 24-7-2007 passed by the Commissioner of Service Tax, Bangalore. 2. S/Shri K.S. Ravi Shankar and N. Anand, the learned Advocates, appeared on beh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....resented to the Original Adjudicating Authority that the appellant themselves are a part of the Committee which organized a Festival known as OKTOBERFEST, which is a festival of Indo-German relations. There were various sponsorships for conducting the festival. The appellant themselves are a member of the Festival Committee and the Festival Committee entrusted to the appellant to organize the even....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....order, he set aside the order of the Original Authority and confirmed a demand of Rs. 90,496/- under Section 73 of the Act. He also ordered payment of Interest. Penalties under Sections 76, 77 and 78 were imposed. In fact, a penalty of Rs. 1,35,000/- was imposed on the appellant under Section 78 of the Finance Act. 5. The appellant strongly challenges the impugned order. They had raised various....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... decisions of the Tribunal were relied on:- (i) Saturday Club Ltd. v. Asst. Commissioner, Service Tax Cell, Calcutta [2006 (3) S.T.R. 305 (Cal.) = 2005 (180) E.L.T. 437 (Cal.)] (ii) Dalhousie Institute v. Assistant Commissioner, Service Tax Cell [2006 (3) S.T.R. 311 (Cal.) = 2005 (180) E.L.T. 18 (Cal.)] (iii) India International Centre v. Commissioner of Service Tax, Delhi [2007 (7) S.T.R....