UNION OF INDIA Vs. RAJ WINES

JUDGEMENT

(1.) This tax appeal is against the order of the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi (the Tribunal), dated 11-1-2012 : (2012 (28) S.T.R. 46 (Tri.-Del.)) partly dismissing the appeal of the Central Excise Department (the Department) in respect of M/s. Raj Wines (the Assessee) for the period 1-7-2003 to 31-8-2006 (the impugned-period).

(2.) The total amount received by the Assessee for the aforesaid period is also distributed in five different items. They are as follows:

(3.) The Adjudicating Officer (the AO) issued a show cause notice, dated 21-11-2006 asking the Assessee to show cause as to why Service Tax alongwith interest and penalty be not levied on the amount of money received from SBL.