TMI Blog2010 (5) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... process of law, the original authority found that this activity involved business auxiliary services (BAS) - Held that: - activities involved are prima facie not covered under the category of Business Auxiliary Services. Lower authorities have not substantiated under which of the various categories of taxable activities enumerated under BAS, the impugned activity is classifiable - activity was ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licable interest on the service tax demanded; equal amount of penalty imposed on the appellant under Section 78 of the Finance Act, 1994 (the Act) as well as another penalty of Rs. 1000/- imposed on them under Section 77 of the Act. 2. Facts of the case are that the appellants were engaged by M/s. APSRTC during the material period for preparing bus pass identity cards. They produced new cards an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de Final Order No 779 to 782/2007 dated 27-7-2007 [2007 (7) S.T.R. 702 (Tribunal)], this Tribunal had vacated the demand of service tax confirmed against the appellant for various activities including the activity impugned in the present orders for the same period. It is submitted that the present demand is not sustainable. 3. We have also heard learned SDR who reiterates the findings of the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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