2018 (8) TMI 563

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....Pathak Judgment 1. By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal preferred by the assessee. 2. This court while admitting the appeal on 12.07.2017 framed the following question of law:- " (i) Whether, the Tribunal was justified in holding that the applicant is a commercial concern as per section 65(105....

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....ity confirmed the demand of Service Tax of Rs. 70308/-; recovery of interest was also ordered under the provisions of Section 75 of the Finance Act, 1994; No penalty under Section 76,77 and 78 of the Finance Act, 1994 was imposed on the appellant. 4. Counsel for the appellant contended that in case of other individual cases, the department itself has passed the order dropping the demand which rea....