https://www.taxtmi.com/caselaws?id=359757 The Tribunal remanded the case back to the adjudicating authority for reconsideration of the disputed amount and penalty under Section 78. The appellant had paid the entire service tax demand except for the disputed amount, citing reasons including delays in payment and certain job work not falling under the service in question. The Tribunal found merit in the appellant's arguments, noting that the adjudicating authority had not considered all aspects and had not offered the option of reduced penalty. The adjudicating authority was directed to provide the appellant with a personal hearing before issuing a fresh order on the limited issues discussed. en-us Wed, 18 Apr 2018 00:00:00 +0530 Fri, 04 May 2018 08:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359757 The Tribunal remanded the case back to the adjudicating authority for reconsideration of the disputed amount and penalty under Section 78. The appellant had paid the entire service tax demand except for the disputed amount, citing reasons including delays in payment and certain job work not falling under the service in question. The Tribunal found merit in the appellant's arguments, noting that the adjudicating authority had not considered all aspects and had not offered the option of reduced penalty. The adjudicating authority was directed to provide the appellant with a personal hearing before issuing a fresh order on the limited issues discussed. Case-Laws Service Tax Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359757