TaxTMI 
TaxTMI 
2009 (3) TMI 179
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.... V.S. Manoj, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition and appeal is directed against the Order-in-Original No. 4/2008, dated 28-5-2008. Vide impugned order, the Adjudicating Authority has ordered the following. ORDER (i) I confirm the demand of Rs. 1,71,09,408/- (Rupees One Crore Seventy One Lakhs Nine ....
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....t. (vi) I impose a penalty which shall be not less than Rs. 200/- per day during the continuation of the failure or @ 2% per month of the tax payable under Section 76 ibid from the first day of the due date till the date of actual payment of the outstanding amount, whichever is greater for the amounts mentioned in (ii) above. (vii) I impose a penalty of Rs. 1,000/- on them under Section 77 of th....
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....xable services viz., "Clearing and Forwarding Agents Services" vide Service Tax Registration No. 22/72/C&F/16/2000, dated 23-3-2000. The appellants are discharging their Service Tax liability on the amount calculated by them. While calculating the Service Tax liability, the appellant deducted the amount of reimbursements received by them under various heads like (i) Primary tonnage (arrival); (ii)....
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....rned SDR would submit that these evidences were not submitted before the Adjudicating Authority. 7. On a careful consideration of the entire matter, we find that the Adjudicating Authority has recorded a finding that the appellants have not been able to show what is the exact amount received by them towards EDP expenses which cover computers, its stationery, cartridges, computer maintenance, etc.....