2019 (1) TMI 66

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....(s) Shri S. Mukhopadhyay, Supdt.(A.R.) for the Revenue ORDER Per Shri P.K. Choudhary : The present appeal is listed for admission today. After hearing both sides and despite the amount involved in this case being below the threshold of Rs. 2.00 lakhs, the appellant intends to contest the issue on merits, which is admitted. 3. With the consent of both sides, the appeal itself is take....

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.... already paid on 30.03.2012, should not be appropriated. (ii) An amount of Rs. 67,253/- calculated as interest should not be demanded and recovered from them in terms of Section 75 of the said Act and the said amount of Rs. 67,253/- already paid, should not be appropriated. (iii) Penalty should not be imposed upon them in terms of Section 78 of the said Act for violation of the above mention....

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....th sides and perused the appeal records. 7. It is observed from the show-cause notice that the allegation was regarding non-payment of service tax under the category of "Consultancy Service" and on perusal of record, I find that the entire demand of service tax along with interest had already been paid by the assessee, for which, separate show-cause notice was issued, which culminated into a se....