2016 (9) TMI 893

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....hah, Advocate and Shri Nikhi Rungta, Advocate Shri D. Nagvenkar, Addl. Commr (AR) for respondent ORDER This appeal is directed against order-in-original No. PUN-STC-001-COM-003-14-15 dated nil of  December 2014. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the appellant is liable to be penalized under Section 77 and 78 of the Finance A....

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....ded back for fresh adjudication. 5. Learned Additional Commissioner (A) on the other hand, submits that appellant had in fact collect the service tax from their customers and not deposited in Government treasury; that the issue of Section 73(4A) and demand of tax for period beyond five years was not raised before lower authority. 6. On careful consideration of submissions made by both sides,....