2015 (2) TMI 611

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....mpugned order of Commissioner (Appeals), who upheld the Order-in-Original confirming demand of Service Tax of Rs. 96,617/- for the period 2006-07 to 2008-09 and also ordered recovery of interest under Section 75, penalty under Section 76 upto 16.5.2008 and penalty under Section 78 as well as under Section 77. 2. The facts are that the appellant is an advertising agency. During audit of their offi....

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....een issued for imposition of penalty in terms of Section 73(3) of the Finance Act, 1994. 5. The learned AR reiterated the findings of the Commissioner (Appeals). 6. I have gone through the facts of the case. From the appeal papers as well as the Commissioner (Appeal)'s order, I find that the appellant claimed before the Commissioner (Appeals) that the discrepancy which resulted in the allege....