BRIHAN MAHARASHTRA SUGAR SYNDICATE LTD. Vs. CCE

JUDGEMENT

(1.) BRIEFLY the facts are that during the period 16.11.1996 to 1.6.1998 the appellant availed the services of the goods transport operators. They were issued with show cause notice demanding service tax amounting to Rs. 94,618/ - for the said period. The adjudicating authority confirmed the demand under Section 68 of the Service Tax Act, 1944 and imposed a penalty of the same amount under Section 68 and also imposed a penalty of Rs. 500/ - under Section 69 read with Section 75A of Service Act, 1944 besides demanding interest under Section 75. The Commissioner (Appeals) in his order dt. 24.9.2002 upheld the order of the adjudicating authority to the extent of confirmation of Service Tax liability and levy of interest under Section 75 of the Act, but waived the penalties imposed on the appellant. Thus he allowed the appeal partly. The present appeal is against this order.

(2.) HEARD both sides.