2008 (2) TMI 139

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.... : T.K. Jayaraman, Member (T)]- The details of the three appeals are given below in the Tabular Column.   Sl. No. Orders-in-Appeal No. Penalty imposed 1 11/2006 ST dated 22.12.2006 Rs 19,31,853 u/s 76 & 78 of the Finance Act, 1994 2 126/2006ST dated 14.06.2006 Rs 26,11,472/- 3 129/2006 ST dated 14.06.2006 Rs 13,88,053/-   2. Mr V.P.A. Rehman, ....

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....ervice tax and therefore they did not pay it up. However, when the lapse was pointed out it was stated by them they had paid most of the amount before the issue of the show cause notice and a part of the amount before the issue of the Order-in-Original. 5.  The learned Departmental Representative stated that it is not correct to say that only in respect of the Hajj pilgrims they had not pa....

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.... prayer of the appellant is that the penalty is too harsh and there was actually no suppression of facts with an intend to evade payment of duty. There is also request for setting aside the interest also. 7.  On a careful consideration of the issue, we find that as the appellants had paid the major portion of the service tax before the issue of show cause notice and the balance amount even....