2015 (7) TMI 187

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....out of Order-in-Appeal passed by the Commissioner (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 ....

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.... authority has already waived the penalties under 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....