SAMARJEET SINGH Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner has filed this petition against the order dt.12.3.2010 passed by the Commissioner, Customs, Central Excise & Service Tax, Indore. In this petition, the petitioner wants to challenge the order dt.24th December 2010 of the office of Commissioner (Appeals) Customs : Central Excise & Service Tax passed in Appeal No.464 & 465/2010.

(2.) BY the aforesaid order dt.12.3.2010, the Commissioner Central Excise & Service Tax imposed a service tax of Rs.44,42,545.00 and Education Cess of Rs.77,760.00. The penalty had also been imposed by the authority. The petitioner filed an appeal against the aforesaid order before the Commissioner (Appeal) Customs : Central Excise & Service Tax. The appellate authority vide order under challenge passed in Appeal Nos.464 & 465 of 2010 (Annexure P/6) upheld the order of imposition of service tax, however, quashed the order of penalty.

(3.) THE appellate authority and the original authority discussed the points in detail raised by the petitioner. There is a remedy available to the petitioner to file another appeal.