2010 (7) TMI 314

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....rma, Consultant, for the Appellant. Shri R.K. Gupta, DR, for the Respondent. [Order]. -  The case has been made out by the Revenue noticing that proper records were not maintained by the assessee to record input services separately for the exempted and taxable services during the period April, 2007 to September, 2007, but Cenvat credit was utilised. When this fact was pointed out by ....

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....s the finding of the ld. Commissioner (Appeals). According to the ld. DR, if there is a short fall in payment of Service Tax, such a case calls for penalty under Section 76 of Finance Act 1994. 4. Heard both sides and perused the records. 5. The conduct of the assessee is appreciable from the adjudication finding itself. Ld. Adjudicating Authority in the discussion and finding po....