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CCE & ST-Hyderabad-II Versus Rayudu Vision Media Ltd.

2017 (5) TMI 765 - CESTAT HYDERABAD

Penalty u/s 76 - commercial training or coaching services - advertising agency services - Held that: - it is a settled law that the imposition of the penalty is a discretion which has been exercised judicially in this case - the question of taxabilit .....

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indran, Member (Judicial) Appearance Sh. Guna Ranjan, Superintendent (AR) for the Appellant. None for the Respondent. [Order per: M.V. Ravindran] This appeal is filed by the Revenue against the Order-in-Appeal No. 136/2013 (H-II) ST dated 23.10.2013. .....

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4. On perusal of records, it transpires that the respondent had been issued a show cause notice for the demand of service tax liability on commercial training or coaching services and advertising agency services. The said demand got confirmed by an O .....

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before the First Appellate Authority. The First Appellate Authority upheld the Order-in-Original to the extent of confirmation of the demand of service tax with interest. He set aside the penalties imposed under section 76 while upholding the penalti .....

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appeal. 5. In the grounds of appeal, Revenue has stated that the First Appellate Authority failed to appreciate that the demand of the service tax in the instant case were under periodical show cause notice; and already demand for the larger period w .....

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