2006 (8) TMI 680

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..... ER [Order per : S.L. Peeran, Member (J) (Oral)] . - The appellants are required to pre-deposit duty amount of ₹ 55,67,042/ and ₹ 85,00,000/- as penalty. They were covered under the Service Tax in the category of Clearing and Forwarding Services and had been paying tax from December 2002. Demands have been raised for larger period from 1997 by show cause notice dated 2-8-2005 on .....

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..... ioner in the matter. 4. On a careful consideration, we notice from the records produced that the appellants had produced before the authorities many pieces of evidence including the invoices, etc. Now they have produced Chartered Accountant s Certificate to contest the includability of certain elements in the C F category. The observation of the Commissioner that they have not produced any ev .....

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