TMI Blog2010 (1) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... rd as well as outward goods and hence liable to service tax as per rule 2(1)(d)(v) of the service tax rules, 1994 and since they have failed to pay the service tax on the value of service during the period in dispute, a show cause notice were issued proposing recovery of service tax and penal action. Commissioner (appeals) uphold the order. In the light of the decision of CCE & C v. Kanaka Durga A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their inward as well as outward goods and hence liable to service tax as per rule 2(1)(d)(v) of Service Tax Rules, 1994 and since they have failed to pay the service tax on the value of service during the period in dispute, show-cause notices were issued proposing recovery of service tax and proposing penal action in Appeal No. S/31/09. 2. The notices were adjudicated by confirming demand of se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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