2014 (7) TMI 824

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....Gujarat University, Ahmedabad against the order in Appeal No. 26/ 2006(STC)AV/Commr.(A-IV)Ahd. dated November 16, 2006. Brief facts of the case are that the appellant was engaged in providing services of mandap keeper services, without obtaining service tax registration and without payment of service tax for the period October 1999 to August 2004. It was the view of the Department that the appe....

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....e the Commissioner (Appeals), who vide the impugned order remanded the matter with regard to quantification of penalty under sections 76 and 77 to the original authority and reduced the penalty to Rs. 50,000 under section 78 of the Finance Act, 1994. The appellant challenged the impugned order in this Tribunal with regard to interest and penalty under section 78 of the Finance Act, 1994. The ap....