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M/s. National Multi Commodity Exchange of India Limited Versus Commissioner of Service Tax, Ahmedabad

2015 (9) TMI 1032 - CESTAT AHMEDABAD

Levy of penalty - service tax with interest was paid before SCN - Commodity Exchange Services - Interpretation of taxable service - Levy of tax on admission fees and annual subscription charges - Held that:- Definition of Taxable Service does not spe .....

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the entire amount along with interest was paid by the appellant before the issue of show case notice. Penalties imposed against the appellant are, therefore, required to be waived as per the provisions of Section 80 of the Finance Act, 1994. - Decide .....

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hakur; This appeal has been filed by the appellant with respect to OIA No. 207/2013-STC-/SKS/COMMR-A-/AHD dated 03.10.2013/ 07.10.2013. 2. Sh. Jigar Shah (Advocate) appearing on behalf of the appellant argued that his clients are registered under Sec .....

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the Admission Fees Annual subscription Charges recovered from the customers. That, as soon as the interpretation was brought to the notice of the appellant by the Revenue, the entire service tax on Admission Fees and Annual subscription Charges was p .....

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kla (AR) appearing on behalf of the Revenue argued that service tax and interest was paid by the appellant only after the case was detected by the Revenue. 4. Heard both sides and perused the case records. It is observed from the case records that th .....

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