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COLOR TIMES Versus COMMISSIONER OF C. EX., HYDERABAD

2006 (3) S.T.R. 741 (Tri. - Bang.) - ST/89/2005 - Final Order No. 902/2006 & Stay Order No. 456/2006 - Dated:- 10-5-2006 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri K. Nagaraja Rao, Advocate, for the Appellant. Shri K.S. Reddy, JDR, for the Respondent. ORDER [Order per : T. K. Jayaraman, Member (T) (Oral)]. - This stay application and appeal have been filed against the Order-in-Appeal No. 26/2005, dated 5-8-2005 passed by the Commissioner of Customs and Central Excise .....

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he service tax on the net value. Therefore, the Revenue has proceeded against them and initiated action. The short payment of service tax to the tune of ₹ 1,66,431/- has bean confirmed along with interest under Section 75 of the Finance Act. A penalty of equal amount has been imposed under Section 78 of the Finance Act, 1994 and further penalty of ₹ 5,000/- has been imposed under Section 76 of the Finance Act, 1994. 3. Shri K. Nagaraj Rao, learned Advocate appeared for the appel .....

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