2017 (9) TMI 1785

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....Shri Naveen Kushalappa, AR, for the Respondent. ORDER This appeal is directed against Order-in-Original No. 155/2011, dated 29-9-2011. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the Order-in-Original is a de novo order passed by the adjudicating authority on the matter remanded by the Tribunal by Final Order No. 642/2009, dated 2....

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....thin the limitation period along with interest and also imposed penalties but did not accept the contentions of the appellant that the amounts paid by them during the pendency of the adjudication and the appeal proceedings could be adjusted and excess amount be refunded to them. The findings of the adjudicating authority in this respect is in paragraphs 21 and 22 and are being contested by the app....

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....intentional and there was reasonable and bona fide cause for not to pay the service tax liability by due date and the provisions of Section 80 can be invoked; that the appellant being a State Warehousing Corporation, there could be intention to evade payment of Service Tax. 3.1 On a careful consideration of the submissions made, the adjudicating authority's findings in paragraphs 21 and 22....