2011 (1) TMI 734

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..... deposit of the following amounts:-     a. Service Tax - Rs.28,70,832/-     b. Interest.     c. Penalty - Rs.28,70,833/- u/s 78.     d. Penalty - Rs.200/- per day till payment of Service tax.     e. Penalty - Rs.5000/- u/s 77(2). 2. Heard both sides and perused the records. 3. The issue involved in this case is regard .....

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..... ule 6 of Service Tax Rule 1994 would directly come into play. He would also rely upon the clarification given by the Board vide Service Tax circular No.23/3/97-ST dt. 13/10/1997 and also on the decision of the co-ordinate Bench in the case of Bharti Infotel Ltd. Vs. CCE, Bhopal [2006(1) STR 107(Tri. Del.)] and in the case of La Freightlift (P) Ltd. Vs. CST, Chennai [2009 (14) STR 513 (Tri. Chennai .....

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..... charged the service tax on the amount collected from the PCO operators. This fact needs to be taken into consideration for the valuation of taxable services. We find that Board's circular and the decision of the co-ordinate Bench in the case of Bharti Infotel Ltd. (supra), prima-facie cover the issue in favour of the assessee. At this juncture, we find that the appellant has made out a prima-facie .....

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