2018 (6) TMI 1014

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.... the Respondent : Mr. H.C. Saini, A.R ORDER Per : Ajay Sharma This appeal has been filed from the Order-in-Appeal dated 14.11.2017. The appellant was registered under service tax for providing services viz. Short term accommodation., restaurants service, banquets service etc. A team of Central Excise officers had visited the premises of the appellant on 16.04.2013 and difference was notic....

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....ction 77 of the Finance Act, 1994 for failure to furnish the ST-3 Returns within the due date and failure to keep, maintain or retain and produce, books of account and other documents as required in accordance with the provisions of the Finance Act, 1994 (Chapter V) or the Rules made there under. iv. Penalty should not be imposed upon them under the provisions of Section 78 of the Finance....

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....tion 77 of the Finance Act 1994 4. Penalty under Section 77 of the Finance Act 1994 is waived. 5. At the time of recovery of the above amounts, assessee's claim of partial payment or Service Tax and Interest is to be considered on verification of their authenticity and relevancy in the present issue. The instant appeal is disposed of in the above manner with consequentia....

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....reworking of the demand and penalty in view of the subsequent development. 4. The ld. Authorized Representative on behalf of the respondent reiterated the findings recorded by the ld. Commissioner (Appeals) in the impugned order and submitted that the appeal filed by the appellant is liable to be dismissed. He further submitted that the appellant did not produce the relevant documents before th....