2014 (8) TMI 52

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....u Sahoo, Advocate, for the Appellant. Shri S. Chakraborty, Asstt. Commissioner (AR), for the Respondent. ORDER This is an Application for waiver of Service Tax of Rs. 19,80,963/- and equivalent amount of penalty under Section 78; Rs. 1,000/- under Section 77; and Rs. 200/- per day or @ 2% of the Service Tax, whichever is higher, under Section 76, of the Finance Act, 1994. 2. Brief....

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....l No. JC/B-I/ST-05/2008, dated 28-7-2008, the Adjudicating Authority after considering the submissions advanced by the Applicant/Appellant and the evidences on record, dropped the proceedings. Consequently, the Commissioner in exercise of the powers conferred on him, issued a notice for revision of the said Order dated 28-7-2008 under Section 84(1) of the Finance Act, 1994. In the Revision Proceed....

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....judicating Authority, wherein after examination of the Audit Report and the Report from the Preventive Section, he had arrived at a clear-cut finding that the short payment of Service Tax was Rs. 173/- and Education Cess was Rs. 3/- only, which they had paid along with the interest on 12-6-2007. Further, he has submitted that the Revision Notice issued by the learned Commissioner was cryptic as it....

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....uthority after a detailed analysis of the evidences namely, their invoices, contracts etc., came to a categorical finding that the services rendered by the Applicant were not under the category of 'Scientific and Technical Consultancy Service', but under the category of 'Technical Testing and Analysis Service' and the liability of Service Tax was Rs. 173/- against the impugned demand. Also, major ....