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P.G.CHACKO, P.KARTHIKEYAN
Hyundai Motors (India) Ltd. – Appellant
Versus
Commissioner of Service Tax, Chennai – Respondent
P.G. Chacko, Judicial Member - This appeal filed by the assessee is against penalties imposed on them under Sections 76 and 78 of the Finance Act, 1994. They had obtained technical know-how from M/s. Hyundai Motor Co. (Korea) to manufacture, assemble, sell and service various models of motor cars in India and had paid royalty to the supplier during the period 25-11-04 to 5-12-05. The department issued a show-cause notice on 30-11-06 requiring them to show cause why service tax should not be demanded under the proviso to Section 73(1) of the Finance Act, 1994 in respect of the above royalty which was allegedly paid for "Intellectual Property Service". The notice also demanded interest on service tax under Section 75 of the Act. The amounts already paid by the party were sought to be appropriated towards these demands. Penalties under Sections 76, 77 and 78 of the Act were also proposed. The extended period of limitation was sought to be invoked on the ground of alleged suppression of material facts by the noticee. The allegations were denied and the demands were contested on factual and legal grounds. In adjudication, ld. Commissioner passed the impugned order confirming the de
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