2018 (7) TMI 1285

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....For The Respondent : Shri A.K. Singh, AR ORDER Per: V. Padmanabhan 1. The present appeal is against the Order-in-Original No 25/2010 dated 30/11/2010. The dispute covers the period 2001-02, 2002-03. . During the course of audit of assesee, the departmental officers scrutinized the balance sheet for the relevant periods and found huge amounts shown under "unaccounted receipt". It was expla....

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.... authority after successful reconciliation by the appellant. However, small amount of Service Tax of Rs. 7,70 Lakhs was demanded. However, interest was charged by the adjudicating authority. Aggrieved by the impugned order the present appeal has been filed. 2. With the above background the case was heard today in which Ms Mansi Batra, Ld. Counsel for the appellant submitted written arguments. S....

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....but the adjudicating authority has found that there is a time gap between the time, the service tax is recovered from the subscribers and the payment of the same to the credit of the Government. It has been estimated that the average delay is of two months and accordingly charged interest. We find that the decision taken by the adjudicating authority is fair and reasonable. It is on record that th....