2015 (7) TMI 187

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issioner (Appeals). None appeared on behalf of the appellant nor there is any adjournment request. Notice was issued to the appellant. The matter has been adjourned on several occasions viz., 12.3.14, 3.11.14, 9.1.15 and 20.2.15. The facts of the case relates to waiver of penalty imposed under Section 78 of the Finance Act, where the appellant had paid the service tax before issue of show cause no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder 76 & 77. As seen from the facts of the case, the appellant has already collected service tax amount of Rs. 5,31,531/- during 2006 for the service rendered from April to December, 2006, and failed to remit the same to the Government. Only on detection by the department through the service receiver they paid the amount on 20.06.2007. The Commissioner (Appeals) has dealt the issue in detail at p....