2014 (6) TMI 524

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..... For the Respondent : Ms. Sabrina Cano, Superintendent (AR) JUDGEMENT Per : B.S.V. Murthy The service tax of Rs. 59,16,520/- along with interest has been demanded for the period October 2008 to May 2010. Penalty under Sections 77 & 78 of the Finance Act, 1994 has also been imposed on the appellant. The demand has been made on the ground that the appellant is liable to pay service tax on the spa .....

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..... rsonnel to handle messages, secretarial services, internet and telecom facilities, pantry and security. 4. Further, learned advocate relies upon the Board's Circular No. 334/3/2011-TRU dated 28.2.2011 and submits that the services provided by the appellant would come under the category of 'business support services' only from 1.5.2011 when the words 'operational or administrative assistance in an .....

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