2009 (5) TMI 65

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....Member (Judicial) (Final Order Nos. 570-571/2009-SM (BR) dt. 21.5.2009 certified on 6.7.2009 in Appeal Nos. ST/803/2008 and ST/56/2009) Shri S.K. Bhaskar, DR for Department. Shri Alok Arora, Adv. for Party. Per P.K. Das: Both the appeals are arising out of common order and both the appeals are being taken up together for disposal. 2. The relevant facts of the case, in brief, are ....

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....f tax and imposed penalty of equal amount under Section 78 of the Finance Act, 1994 and also imposed penalty under Section 77 and 76 of the Act. By the impugned order, commissioner (Appeals) held that demand of tax on Manpower Recruitment or Supply Agency Services and Storage & Warehousing Services are not sustainable. He upheld the demand of tax on Management, Maintenance or Repair Services durin....

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....legation of suppression of facts with intent to evade payment of tax. He further submits that in the subsequent show cause notice dated 5.2.2008, which was the subject matter in the present appeal, there was proposal of demand of tax in three categories and the Commissioner (Appeals) dropped the demand of tax on two categories after examining the agreement between the parties. He also submits that....

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....ce in the submission of ld. Advocate. It is seen that the assessee rendered the services in the premises of M/s. Nestle India Ltd. on the basis of the agreement. It is also noticed that the Central Excise Officers examined the records of M/s. Nestle India Ltd. and thereafter, demand of tax on three categories was proposed. The Original Authority confirmed the demand of tax on the above three categ....