2019 (4) TMI 901

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....hri V.R. Pavan Kumar, Superintendent/AR for the Respondent. ORDER Per: M.V. Ravindran. 1. This appeal is directed against Order-in-Appeal No. 12/2011 (H-II) S.Tax dated 31.01.2011. 2. Heard both sides and perused the records. 3. Appellant herein is a manufacturer of canned software and effects sale of this canned software to various parties, most of them to the Government authoritie....

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....ting authority to re-quantify the amounts. In the remand proceedings the adjudicating authority confirmed the demand of service tax only on the amount/ value of the services rendered to M/s Reliance Capital Ltd along with interest and imposed penalties. Aggrieved by such an order, an appeal was preferred before the first appellate authority. During the interregnum period, appellant deposited 50% o....

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.... is now squarely settled by the judgment of the Infotech Software Dealers Association (supra). As regards penalty it is his submission that penalty should be imposed as this value was not shown to the returns filed by them which amounts to attracting sec.77. 6. On careful consideration of the submissions made on both sides, we find that the service tax liability confirmed by the adjudicating au....