2018 (6) TMI 11

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....RDER The miscellaneous application for change of cause title has been filed by the Revenue due to change in the jurisdiction of the appellant and change in address of the respondent. The present jurisdiction and address of the respondent is as follows:- The Principal Commissioner of GST & Central Excise, Chennai-North Commissionerrate, 26/1, Mahatma Gandhi Road, ....

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....erent dates. 2.3. The Revenue issued a SCN dated 17.09.2014 proposing to demand service tax of Rs. 7,11,745/- along with interest under Section 75 and penalties under Section 76 & 77 of the Finance Act, 1994. The appellant-assessee chose not to reply to the SCN and it is a matter of record that the appellant did not avail the personal hearing for the reasons given in the OIO. The adjudicating a....

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....judicating authority who is to verify the computation as provided by the appellant and if the same is in accordance with law, then the same is required to be demanded, if the appellant has not paid so far. 5. The next ground relates to imposition of penalty under Section 76 & 77 of the Act. It is the case of the appellant that the appellant had paid the service tax before the issuance of SCN, t....

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.... the last quarter alone that was paid after the issuance of SCN for which even the interest was also paid by him. In support of his contention, the appellant has furnished ledger copy to prove his bonafides as regards his contention that he had not collected service tax from his tenant. The appellant also relies on the orders of the Ahmedabad Bench and Mumbai Bench of the Tribunal in the cases of ....