2018 (9) TMI 174

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....a Nagori, Dy. Commr (AR) ORDER Per: Ramesh Nair This appeal is directed against order in appeal no. AHM-EXCUS-001-APP-082-17-18 dated 25.09.2017 whereby the Ld. Commissioner (A) upheld the order in original. The brief facts of the case are that the appellant are engaged in providing the services of mandap keeping, restaurant and hotel accommodation. During the period April 2011- March 201....

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....that the appellant had admitted the amount paid. He submits that the total liability of Rs. 21,23,463/- raised by the department is not correct. In this regard, he placed the reconciliation chart according to which the short period service tax liability comes to Rs. 1,83,244/- only as against confirmed amount upheld by the lower authority. On this ground, the penalty under section 77 & 78 should n....

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....lty imposed under section 77 & 78 on the ground that the actual liability amounts to Rs. 1,83,244/- and the demand confirmed by the lower authority, i.e. Rs. 21,23,463/- is not correct. Even on this ground the relief of the penalty can be given only after establishing that the actual liability should be Rs. 1,83,244/- and not the amount confirmed by the lower authority. The appellant have not prod....