2024 (12) TMI 1545

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....l, Advocate for the appellant. Shri M. A. Jithendra, Asst. Commissioner (AR) for the respondent. PER : D.M. MISRA This appeal is filed against Order-in-Original No. 62/2010 dated 30.09.2010 passed by the Commissioner of Service Tax, Bangalore. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Medical Diagnostic X-ray equipments/system, MRI sys....

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....al Property Service chargeable under Section 66A of the Finance Act, 1994 read with Rule 2(1)(d)(iv) of the Service Tax Rules, along with interest and penalty. On adjudication, service tax demand of Rs.97,58,668/- along with interest was confirmed, penalty of Rs.5,000/- under Section 77 and equivalent penalty under Section 78 of the Finance Act, 1994 was imposed. Hence, the present appeal. 3. Lea....