2018 (9) TMI 1363

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.... for Adjournment, for Appellant Shri Pawan Kumar Singh, Supdt (AR) for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment, we proceed to decide the appeal itself as a short issue is involved. 2. On going through the records, we note that the Original Adjudicating Authority confirmed the service tax demand of Rs. 94,973/- as also of Rs. 36,606/- against ....

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....s. 36,606/- was confirmed as not challenged by the assessee, along with confirmation of interest and imposition of penalty of an identical amount. 5. The only challenge in the present appeal is to penalty of Rs. 36,606/- imposed upon the appellant under Section 76 of the Finance Act, 1994. The appellant contention is that the law was not clear during the relevant period and they were not aware ....