2017 (7) TMI 682

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..... thew Consequent upon review of order-in-original no. 44/P-III/ST/COMMR/2011-12 dated 19th March 2012 of Commissioner of Central Excise & Service Tax, Pune-III which confirmed demand of taxes of Rs. 39,24,552 under section 66A of Finance Act, 1994 as recipient of 'business auxiliary service' in 2006-07 and of Rs. 56,362 as recipient of services rendered by 'commission agents' during June 2006, Rev .....

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..... ed the demands pertaining to the years 2004-05 and 2005-06 as section 66A was not legislated into the statute until 18th June 2006. While confirming the demand of Rs. 39,24,552 for 2006-07, the impugned order refers to the tabulation annexed to the show cause notice dated 22nd October 2009. The said annexure records the value of taxable service to be Rs. 4,02,48,064 for 2006-07 whereas in the body .....

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..... ermined afresh. It is appropriate that this exercise be undertaken by the original authority. 5. While doing so, the original authority is directed to ensure compliance with the statutory provisions pertaining to penalty in section 78 of Finance Act, 1994 as well as the circumstances in which the abatement of penalty is permissible under law. 6. Accordingly, the matter is remanded back to the or .....

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