2016 (8) TMI 1333

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.... Appellant : Shri Rajeev Agarwal, C.A For The Respondent : Shri K. Poddar, Authorized Representative (DR) ORDER Per. S.K. Mohanty :- In this case, service tax demand of Rs. 26,95,169/- alongwith interest was confirmed in the adjudication order dated 31/12/2008 and penalty of Rs. 1,000/- was imposed under Section 77 of the Finance Act, 1994 on the ground that the appellant failed to dis....

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.... appellant itself. 3. On the other hand Shri K. Poddar, learned DR appearing for the respondent reiterates the finding recorded in the impugned order passed by the learned Commissioner (Appeals). 4. We have heard both sides and perused the records. 5. We find that in the appellant's own case, this Tribunal vide final order dated 28/7/2016 has held that if no consignment note has been issu....