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TMI Blog2012 (12) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... Act 1994. A show-cause notice was issued stating as follows:- "02.07. On analytical study of activities of CT&C, it is observed that they have rendered various services for the exporters to promote their business in overseas. Therefore, it appears that service rendered by CT&C for the promotion or marketing or sale of goods produced by their clients are squarely fall under the category of "Business Auxiliary Service" in terms of Section 65(19) of Finance Act, 1994, a taxable service. The service provider i.e., CT&C had neither followed the service tax procedures nor paid the appropriate service tax on the gross amount received from the exporters. As the service provider appears to have failed to pay the service tax by following the prescri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty was levied. On each one of the issues a definite finding was rendered by the authority and a final order came to be passed on 30.10.2010 as follows: "(i) I confirm the demand to the tune of Rs.1,35,53,523/- (Rupees one crore thirty five lakhs fifty three thousand five hundred and twenty three only) demanded in Show cause notice C.No:V/BAS/15/144/2009-ST.ADJ SCN S.No:15/2011 (Commissioner) Dated: 28.03.2011) and also I confirm the demand to the tune of Rs.37,16,942/- (Rupees thirty seven lakh sixteen thousand nine hundred and forty two only) demanded in the show cause notice in No.V/BAS/15/20/2012 ST.Adj [SCN Sl.No.07/2012 (ADC)] dated 14.03.2012, being Service Tax on the Taxable value received for the said Service during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the counsel is on the interpretation of the various provisions based on factual issues in the case. It is trite law that this court under Article 226 of the Constitution will not be a court of appeal or examine for itself the correctness of the decision impugned and decide what is the proper view to be taken or the order to be made. See AIR 1952 SC 192 Veerappa Pillai vs.- Raman and Raman Limited. In the said decision, the Apex Court held that where matter involves disputed questions of fact or mixed question of law and fact or even ordinary question of law, it could be raised in appeal provided under the statute. See also (i)AIR 1957 SC 529 Sohan Lal vs. Union of India, (ii) AIR 1964 SC 1260, Basant Kumar v. Eagle Rolling Mills and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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