2023 (11) TMI 307

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....d Accountant for the Appellant Shri S. B. P. Sinha, Superintendent, Authorised Representative, for the Respondent ORDER PER : DR. SUVENDU KUMAR PATI Conformation of Service Tax demand against the Appellant for Rs.3,93,44,535/- alongwith interest and penalties under Sec 77 and 76 of the Finance Act, 1994 under the heading 'Business Auxiliary Service' by the Commissioner on the amount receive....

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....ween 2005 to 2010 show cause notice was issued demanding Service Tax on the incentive amount with interest, penalty etc. and for subsequent Financial years Statement cum Show Cause notices were issued. This appeal relates to the period from 1.04.2013 to 31.03.2014. 3. During course of hearing of this appeal Learned Chartered Accountant for the Appellant Mr. Shalilendra Jain submitted that the iss....

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....raised in the earlier notices and since, demand against those notices were set aside, the present conformation of demand by the Commissionerate is also liable to be set aside. 4. In response to such submissions, Learned AR for the Respondent- Department Mr. S. B. P. Sinha argued in favour of the reasoning and rationality of the order passed by the Commissioner while acknowledging that for the ear....