2007 (6) TMI 575

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....te, for the Appellant. Shri B.L. Meena, SDR, for the Respondent. ORDER [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the lower authority has demanded Service tax of over Rs. 12 lakhs (along with interest) from the appellants and imposed on them equal amount of penalty on the ground that they did not pay Service Tax on "Cargo Handling S....

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.... Semac Pvt. Ltd. v. Commissioner of Service Tax, Bangalore [2006 (4) S.T.R. 475 (Tri.-Bang.)]. (ii) BBR (India) Ltd. v. Commissioner of Central Excise, Bangalore [2006 (4) S.T.R. 269 (Tri.-Bang.)]. (iii) OIKOS v. Commissioner of Central Excise, Bangalore-III [2007 (5) S.T.R. 229 (Tri.-Bang.)]. Learned SDR reiterates the findings of the Commissioner and opposes the present application. 2.&ems....