2014 (7) TMI 289

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....For the Respondent : Mr. S. Teli, A.R. JUDGEMENT Per : B.S.V.MURTHY; During the period from 2006-07 to 2009-10, on verification of the records, it was found that there was short-payment of service tax by the appellant. The total tax liability was worked out as Rs. 66,60,460/- out of which the appellant had paid Rs. 40,30,322/- before initiation of investigation. Subsequently after initiat....

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.... 07.07.2009 and 13.08.2009 (as indicated at Annexure C of the Notice) towards the service tax and Education cess payable by them. In view of the above discussion, I pass the following order: ORDER i) I confirm the demand of an amount of Rs. 26,30,138/- (Rupees Twenty Six Lakh Thirty Thousand One Hundred and thirty eight only) towards service tax including cess payable on the amounts recei....

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.... hundred and thirty eight only) on them under Section 78 of the Finance Act',1994; The penalty stands reduced to 25% of the penalty imposed if the Service tax and interest confirmed at(1)&(2)above is paid within thirty Days of receipt of this order under first proviso to Section 78 ibid, provided further that the benefit of reduced penalty under the first proviso shall be available only if ....