2017 (1) TMI 806

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....Asstt. Commr. (A.R.) for the Revenue (s) Per Mr. Anil G. Shakkarwar: The present appeal is filed by the appellant, M/s Pati Ram Sonu Kumar Catering House, against Order-in-Appeal No.469-ST/APPL/KNP/2010 dated 13.09.2009 passed by Commissioner (Appeals), Kanpur. 2. The brief facts of the case are that the appellants were issued with a show-cause-notice dated 30.07.2009, demanding Service T....

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....sed. The said show-cause-notice was decided through Order-in-Original No.43/AddI. Commr./2009 dated 23.11.2009. The Original Authority confirmed the demand of Rs. 5,24,515/- and appropriated amount of Rs. 2,62,341/ voluntarily deposited by appellant towards Service Tax. The Original Authority imposed penalty of Rs. 5,24,515/- under Section 78 of Finance Act, 1994 and separately of equal amount und....

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....4/- is not substantiated. The learned counsel accepted tax liability of Rs. 2,62,341/- and stated that the said amount is already paid and therefore, there was no need to once again conform the same and appropriate. 4. Heard the Ld. DR for Revenue, who has supported the impugned Order-in-Appeal. 5. Having considered the rival contentions, I find that the said show-cause-notice is issued only....