2019 (7) TMI 261

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....ppellant Shri Veerabadra Reddy, Addl. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 07/01/2009 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has confirmed the demand of service tax along with interest and also imposed penalty of Rs. 1000/- under Section 77 and penalty of Rs. 45,97,048/- und....

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....ause notice but in spite of payment of service tax along with interest, show-cause notice was issued to the appellant and after following the due process, the demand was confirmed along with interest and penalties. Payment of service tax along with interest was appropriated and penalty was imposed under Sections 77 and 78. Aggrieved by the said order, appellant filed appeal before the Commissioner....

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....e appellant has not suppressed any material fact with intent to evade payment of tax. Payment of service tax was delayed due to confusion and different clarifications issued by Departmental authorities. He further submitted that since the appellant has paid the service tax along with interest before issuance of show-cause notice, the Department, as per Section 73(3) should not have issued the show....