2015 (11) TMI 613

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.... P. Tamilavel, Adv., For the respondent : Shri R. Subramanian, AC (AR) ORDER: Per: R. Periasami The applicant filed the stay petition against the order of the Commissioner (Appeals) dated 06.01.2014, for waiver of pre-deposit of service tax of Rs. 19,134/- along with interest and imposition of equivalent penalty under Section 78 of the Finance Act,1994 along with 76 and 77 penalties. S....

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....fore the Commissioner (Appeals) and LAA set aside the order of the adjudicating authority and confirmed the demand of service tax of Rs. 19,134/- along with interest and imposed equal penalty under Section 78 of the Finance Act, 1994. Hence, the present appeal. 3. After hearing both the sides and on perusal of the records we find that the short issue involved in this case relates to demand of s....