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TMI Blog2008 (3) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per: S.L Peeran, Member (J)]. - The appellant is a PSU. They have obtained clearance from the Committee of Secretaries for pursuing this appeal. In the impugned order-in-original, the Commissioner of Central Excise Trivendrum has confirmed Service tax of Rs. 1,82,27,550/- besides penalties. The department verified the records of the assessee and it was noticed by the investig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of the Circular. Learned JCDR appears for the revenue and files a Fax message received from the Dy. Commissioner Review Cell. The Fax message admits about the issue of the Board Circular cited supra. It is stated in the concluding para that: "The issue of taxability of IUC has been examined afresh and orders have been issued in this regard". The substance of the Fax received by the JCDR is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t follows that the charges are required to be added from the date of passing of the Finance Bill, 2007. The period in question pertains to the earlier period. Therefore in terms of the said circular, the appellants are not required to discharge service tax on these charges collected by them. Therefore, they have a very strong case in their favour in terms of the said circular. Hence, the stay appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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