2013 (4) TMI 320

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.... Order-in-Appeal No.Commr.(A)/ 274/ VDR-II/2011, dt.28.07.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding adjustment of excess amount paid by the appellant during the period October to March 2008 for discharge of Service Tax liability for the period April to September 2008. Show cause notice was issued for recovering the amount from the appellan....

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....ming to such a conclusion that there was no excess payment, the first appellate authority had confirmed the entire amount of demand as Service Tax liability along with interest and also imposed penalties under various Sections. 5. On perusal of the records, I find that there is no dispute that there was short payment of duty. Suffice to say that the first appellate authority has travelled beyond ....