TMI Blog2011 (8) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... hose doctors. - this matter involves interpretation of law and the interpretation given by the High Court for the word ‘business’ has to be given due weightage while interpreting the same word used in Finance Act, 1994. If the interpretation of the High Court is accepted, there is no scope for levying any Service Tax for the impugned activity of the Appellant - stay granted. - ST/1844/2010 - ST/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty equal to the tax demanded is imposed under Section 78 and a penalty of Rs. 1000/- is imposed under Section 77 of the Finance Act, 1994. Aggrieved by the order, the Appellant has filed this Appeal. 2. The contention of the Appellant is that the activity of the doctors in their premises is professional service and not business . Therefore, the support provided by the Appellant for such p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... word business for the purpose of Income Tax Act should not be imported for interpreting that word used in Finance Act, 1994. 4. After hearing both the sides for some time, we are of the view that this matter involves interpretation of law and the interpretation given by the High Court for the word business has to be given due weightage while interpreting the same word used in Finance Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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