2013 (1) TMI 270

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....ndent. ORDER 1. The challenge in the present appeal is to imposition of penalty under the provisions of section 76 of the Finance Act, 1994. 2. After hearing both sides, I find that the appellant was providing business auxiliary services. Their premises was visited by Preventive officers on 23.3.07 and it was found that in respect of the services rendered during the period April, 2006 to Decemb....

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.... 4. On appeal against the above order, Commissioner (Appeals) observed that there was huge Cenvat credit lying with the appellant and account payee cheque was only received in January and was taken into account books, reflects upon no intention on the part of the appellant to evade payment of Service Tax. He also observed that appellant has nowhere suppressed the value of taxable service from the....