9911796707
TMI Blog2008 (7) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... and N. Anand, Advocates, for the Appellant. Smt. Sudha Koka, SDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Review Adjudication No. 76/2007 dated 24-7-2007 passed by the Commissioner of Service Tax, Bangalore. 2. S/Shri K.S. Ravi Shankar and N. Anand, the learned Advocates, appeared on behalf of the appellant and Smt. Sudha Koka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity that the appellant themselves are a part of the Committee which organized a Festival known as OKTOBERFEST, which is a festival of Indo-German relations. There were various sponsorships for conducting the festival. The appellant themselves are a member of the Festival Committee and the Festival Committee entrusted to the appellant to organize the event. In that connection, the appellant organiz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Authority and confirmed a demand of Rs. 90,496/- under Section 73 of the Act. He also ordered payment of Interest. Penalties under Sections 76, 77 and 78 were imposed. In fact, a penalty of Rs. 1,35,000/- was imposed on the appellant under Section 78 of the Finance Act. 5. The appellant strongly challenges the impugned order. They had raised various contentions. The main point urged was that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) Saturday Club Ltd. v. Asst. Commissioner, Service Tax Cell, Calcutta [2006 (3) S.T.R. 305 (Cal.) = 2005 (180) E.L.T. 437 (Cal.)] (ii) Dalhousie Institute v. Assistant Commissioner, Service Tax Cell [2006 (3) S.T.R. 311 (Cal.) = 2005 (180) E.L.T. 18 (Cal.)] (iii) India International Centre v. Commissioner of Service Tax, Delhi [2007 (7) S.T.R. 235 (Tri.-Del.)] 6. The learned Departmental Repr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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