2016 (12) TMI 854

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....ts Shri Saini, DR for the Respondent Per V. Padmanabhan: The present appeal has been filed against the Order-In-Revision dated 10.06.2010 passed by the Commissioner Service Tax, New Delhi, in which he upheld the demand of Service Tax made by the Additional Commissioner. In addition, he also imposed penalty of an equal amount under Section 78 as well as a penalty of Rs. 5,000/- under Secti....

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....Additional Commissioner to the extent of imposing penalty under various Sections. Further, to the Show Cause Notice dated 23.3.2010, the ld. Commissioner passed the Impugned Order imposing penalties under Section 77 and Section 78 of the Act. The present appeal challenges this order mainly on the ground of jurisdiction. 2. I have heard Shri Abhash Mishra, ld. advocate appearing for the appellan....

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....epartmental Representative, however, submits that during the period of dispute i.e. July, 2003 to March, 2004, Commissioner enjoyed such powers under Section 84. He submits that the Show Cause Notice for initiating proceedings has also been issued within a period of 2 years as mandated by Section 84 before its amendment and consequently the order passed by Commissioner is valid in terms of jurisdi....