TMI Blog2007 (5) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... er : S.L. Peeran, Member (J)]. - The appellant is required to pre-deposit service tax amount of ₹ 38,53,117/- and Education Cess of ₹ 25,173/- besides penalties. The appellants have been providing Property Management Services to various clients. They were registered under the Service Tax and were filing return regularly. The Department initiated proceedings for recovery of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice issued in retrospective effect is not sustainable. He submits that the Management of Immovable Properties was brought into service tax net with effect from 16-6-2005 and the appellants were discharging the service tax. The learned Counsel relies on the following judgments :- (i) Chennai Telephones (BSNL) v. CCE [2006 (3) S.T.R. 227 (Tribunal) = [2004 (169) E.L.T. 222 (Tri. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the cited judgments. He submits that the appellants have strong case on merits. 2. The learned JDR re-iterated the findings of the Commissioner in the impugned order. 3. The Commissioner referred to a portion of 37 services in terms of the Board s Circular. The major service done by the appellant is Management of Immovable Properties . The appellants have been filing return regularly. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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