2009 (1) TMI 115

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.... 1. The impugned order affirmed demand of Rs. 1,11,628 along with interest towards services rendered during the period 10-9-2004 to 31-3-2005 under the category 'Business Auxiliary Service' (BAS) by M/s. Cethar Vessels Pvt. Ltd. (CVPL). Penalties were also imposed under various sections of the Finance Act, 1994 ('the Act'), on CVPL. The demand was on the margin earned by CVPL in purchase of compon....