TMI Blog2015 (11) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... ying purity and value of the gold for pledging in the bank does not require any technical knowledge and technical instrument. The appellant is an individual jewellery appraiser and receives commission from the bank which is clearly recorded in both the SCN and in the adjudication order. The amount received is paid by the bank as commission and not testing charges or certification charges. Prima fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i The applicant filed the stay petition against the order of the Commissioner (Appeals) dated 06.01.2014, for waiver of pre-deposit of service tax of ₹ 19,134/- along with interest and imposition of equivalent penalty under Section 78 of the Finance Act,1994 along with 76 and 77 penalties. Since the amount involved in this case is very meager, after dispensing with the stay petition, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed the demand of service tax of ₹ 19,134/- along with interest and imposed equal penalty under Section 78 of the Finance Act, 1994. Hence, the present appeal. 3. After hearing both the sides and on perusal of the records we find that the short issue involved in this case relates to demand of service tax of ₹ 19,134/- under Technical Testing and Certification Service. On peru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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