2020 (5) TMI 96

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....respondent ORDER Anil Choudhary: The appellant is absent on call. Heard the learned Authorised Representative of the Revenue and perused the record. 2. The appellant is engaged in cargo handling and manpower supply service. The appellant have been paying service tax service tax and filing the returns. In the course of audit for the period March, 2007 to June, 2010, it appeared that the appella....

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....s. 12,34,459/- and also proposal to appropriate amount of Rs. 3,21,318/- paid towards interest with proposal to impose penalty under Section 76 and 78. The show cause notice was adjudicated vide order in original, dated 28.2.2013 whereby the proposed demand confirmed along with interest, however, no penalty was imposed. Being aggrieved, Revenue preferred appeal before the Commissioner (Appeals), w....