TMI Blog2008 (5) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... was deposited prior to issuance of SCN is in excess of what is due to the Revenue – case remanded for correct quantification - plea of bona fides against the penalty is also acceptable - appeal stands allowed by way of remand - S/28/2008 - 480/2008 - Dated:- 15-5-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri M. Balagopal, Advocate, for the Appellant. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand of interest. On the facts of this case as presented before us, we are inclined to dispose of the appeal itself finally at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2 . The demand of service tax is in two categories of taxable services viz "Business Exhibition Service" and "Event Management Service". The appellants have never had a case that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006. On this basis, according to the appellants, the total amount deposited by them prior to issuance of the show- cause notice is in excess of what is due to the Revenue. The learned Counsel has estimated this excess amount at Rs. 13,55,605/-, refund of which is now being claimed. These basic facts are contained in a worksheet filed by the learned Counsel, a copy of which has been made availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned JDR also in this connection. After carefully examining the records and considering the submissions, we have hardly any reason to doubt the genuineness of the above plea raised by the appellants through their counsel. The accountant of the appellants seems to have omitted to include certain amounts in the taxable value and these amounts were promptly included in the taxable value and dif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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