2014 (10) TMI 247

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..... ts have filed this appeal against Order-in-Appeal No. 355(HKS)/ST/JPR-II/2007 dated 08/06/2007 in terms of which the Order-in-Original No. 01/SK/JP-II/2006/J.C. dated 24/02/2006 was up held. The said Order-in-Original confirmed the demand of Rs. 4,58,128/- along with interest and penalties under Sections 76, 77 and 78 of the Finance Act, 1994, invoking the extended period on account wilful misstat .....

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..... overed under the scope of commercial concern. 3. It is seen that the scope of the activity covered under the agreement entered into by the appellants with the ICICI HFL clearly stated that they were appointed for 'marketing of and sourcing customers, for ICICI HFL's products'. This does not leave any scope for any ambiguity/confusion as regards its coverage under the Business Auxiliary Service wh .....

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..... h such a 'bonafide belief' could arise on their part. 4. In the light of the foregoing, we find that the appellants have totally failed to show as to how the findings contained in the Order-in-Original and affirmed in the impugned Order-in-Appeal suffer from any infirmity. In the facts and circumstances of this case, we also find no infirmity in the impugned order. Consequently, the appeal is rej .....

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