2014 (12) TMI 543

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....hah, Chartered Accountant, for the Appellant. Shri S.K. Mall, AR, for the Respondent. ORDER This stay application and appeal has been filed by the appellant with respect to Order-in-Original No. SUR-EXCUS-001-COM-044-13-14, dated 31-12-2013 passed by Commissioner, Surat-I. Under this order-in-original, adjudicating authority confirmed service tax amount of Rs. 99,86,617/- along with inter....

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.... (c)     Lynx Communication Systems Pvt. Limited [2013 (31) S.T.R. 331 (Tri.-Ahmd.)] (d)    M.R. Coating Pvt. Limited [2013 (30) S.T.R. 76 (Tri.-Ahmd.)] (e)     Atwood Oceanics Pacific Limited [2013 (32) S.T.R. 756 (T.-Ahmd)] (f)      Bhoruka Aluminium Limited [2008 (11) S.T.R. 163 (Tri.-Bang.)] (g) ....

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....herefore, penalty under Section 78 of the Finance Act, 1994 was correctly imposed. 4. Heard both sides and perused the case records. Appellant has only contested the imposition of penalty under Section 78 of the Finance Act, 1994. As the issue involved lies in a narrow compass, therefore, after allowing the stay application, appeal itself is taken up for disposal. 5. It is observed....