2018 (6) TMI 659

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....he Respondent Per Bench Brief facts are that the appellants were issued a show cause notice for short-payment of service tax under the category of Erection, Commission and Installation services. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal before the Tribunal. 2. On b....

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....the Finance Act. The ld. counsel also pointed out that major part of the demand was paid before passing of the Order-in-Original. 3. The ld. AR Shri S. Govindarajan reiterated the findings in the impugned order. 4. Heard both sides. 5. The ld. counsel has pleaded that the penalty imposed under Section 78 of the Finance Act may be set aside. On behalf of the appellant, ld. counsel has been able ....