2017 (6) TMI 1027

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....ORDER This appeal is directed by the Revenue against Order-in-Original No. 66/P-III/ST/COMMR/2011-12 dated 29-3-2012. The grievance of the revenue is that against the total demand confirmed Rs. 1,18,59,571/- interest and penalty was ordered only on the service tax paid in cash amounting to Rs. 19,59,198/-and interest and penalty of an amount of Rs. 99,00,373/- was not ordered on the ground that t....

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....T 81 (Tri. Del.)] 3.  None appeared on behalf of the respondent. 4.  On careful consideration of submission made by Ld. A.R. and perusal of records, we find that Ld. Commissioner while not imposing the penalty and interest related to the demand of service tax amount of Rs. 99,00,373/- did not give proper findings that why the interest and penalty should be dropped. Ld. Commissioner als....