2011 (5) TMI 619

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....this Court are as follows:-     (a) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in confirming order of the Commissioner (Appeals) giving option to the respondent to deposit service tax, interest and @ 25% of service tax amount towards penalty, within 30 days from the receipt of the order of the Tribunal for availing bene....

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....ce Tax, and therefore, a show cause notice was issued demanding levying of service tax, interest and also proposing the imposition of penalty under section 78 of the Finance Act, 1994. 3. After due adjudication, the original adjudicating authority confirmed the demand of service tax, interest and penalty vide its order dated 29.02.2008. 4. Being aggrieved by the said order, the service provi....

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....ugh the orders of adjudicating authorities below and the provisions of law in connection with present Appeal. 7. On careful examining the material and evidence, as well as the orders of the different authorities, this Court finds no error in the order passed by the Tribunal which has followed its own judgment in case of CCE Vadodara V/s. Swati Chemical Industries reported in 2009 (248) ELT 421 ....

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....efund, as determined under sub-section (2) of section 73, shall also be liable to pay a penalty, in addition to such service tax and interest thereon, if any, payable by him which shall not be less than, but which shall not exceed twice, the amount of service tax so not levied or paid or short-levied or short-paid or erroneously refunded" 8. This provision under which the penalty was levied by ....