2018 (11) TMI 87

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....Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, I find that the appellant during the relevant period was duly registered with the Service Tax Department under the category of 'Tour Operator Service'. 2. During the period October, 2007 to March, 2012, on the basis of the scrutiny of the records from the service recipient i.e. M/s IFFCO ....

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....upheld the same but set aside the penalty under Section 76 and 77 imposed by the Original Adjudicating Authority. The present order is impugned before the Tribunal. 4. Learned advocate Shri K.K. Srivastava appearing for the appellant submits that they are not disputing the confirmation of service tax and interest and the only prayer is that the penalty imposed upon them be set aside. Further el....

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....mposed upon them should be set aside. 5. Countering the argument learned A.R. Shri Sandeep Kumar Singh appearing for the Revenue submits that the service tax confirmed against the assessee belongs to the period October, 2007 to March, 2012. The demand for the first time was confirmed against them vide Order-in-Original dated 12/02/2013. As such, the said confirmation of demand without extending....