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TMI Blog2007 (6) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal against the impugned order passed by the Commissioner of Customs and Central Excise (Appeals), Trichy. In the impugned order, the Commissioner (Appeals) has upheld the order passed by the Joint Commissioner confirming a demand of service tax of Rs. 5,01,770/-, interest due thereon, imposing a penalty equal to the service tax demanded and a penalty at the rate of Rs. 100/- per day from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vance towards service. He also admitted that till then no material had been supplied to IEL. It was found in the adjudication proceedings before the original authority that out of the advance amount of Rs. 67,73,900/- a sum of Rs. 38,85,840/- was adjusted on 7-2-2004 towards service already rendered by GBE. The balance amount was also adjusted towards payment of service rendered to IEL and not tow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities that GBE had charged service tax at the rate of 8% in the invoices raised for the service portion. He also submitted that the appellants suppressed the fact of rendering service, collecting service charges and tax from their clients from the Department. 4. On a careful consideration of the records and the submissions, I find that the appellants have not made a prima facie case f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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