9911796707
TMI Blog2015 (9) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... supal, AC(AR) ORDER Per R. Periasami The appeal is taken up for hearing. The present appeal is filed by the appellant against the Order-in-Appeal dt. 26.5.2005. Earlier this appeal was listed before DB and the matter was listed on 18.5.2015 before SM and got adjourned to 25.5.2015. On 25.5.2015, the matter was again transferred to DB, the issue involved being taxability. When the matter was li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to payment of service tax of Rs. 41,244/- being service tax payable under C&F charges. Adjudicating authority in his order confirmed the demand of Rs. 41,244/- and also appropriated the amount of Rs. 21,363/- already paid by them and also imposed penalty under section 75A, 76 and 77 and equivalent penalty under section 78 of the Finance Act. On appeal, the Commissioner (Appeals) rejected the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges" from M/s.CIL. We find that LAA has relied Tribunal s decision in the case of Mett Macdonald Ltd. Vs CCE Jaipur 2001 (134) ELT 799 (Tri.-Del.) wherein also similar issue arose and the Tribunal rejected contention of the appellant therein. The LAA has held that deductions made towards VSAT Allowances & Delivery Charges are not permissible under the category of Services of Marketing Research Age ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
