2021 (8) TMI 1224

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....ssioner, Service Tax, Delhi holding as follows:- 1. I confirm an amount of Rs. 13,22,959/- (Service Tax of Rs. 12,97,019/- and Education Cess of Rs. 25,940/-) payable under Section 68 of the Finance Act, 1994. I order for recovery of the same from the party under Section 73 of the Finance Act, 1994. I also order for appropriation of an amount of Service tax Rs. 3,68,547/- already deposited by the party towards the above said demand of service tax. 2. I also order for recovery of interest from the party at the appropriate rate for the period by which payment of tax delayed under Section 75 of the Finance Act, 1994. I appropriate an amount of Rs. 1,21,408/- already paid by them as interest. 3. I do not impose any penalty under section 7....

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....f cenvat credit should not be demanded and recovered from them in terms of Rule 14, read with Rule 16, of the Cenvat Credit Rules, 2004 and Section 73 of the Finance Act, 1994; iii) the provisions of extended period under Section 73 of the Act ibid should not be invoked; iv) interest at the appropriate rate for the period by which payment of tax delayed should not be demanded from them under Section 75 of the Act ibid; v) a penalty should not be imposed under Section 76, 77, 78 for the acts and omissions as stated above. vi) the amount of Rs. 4,89,955/- (ST of Rs. 3,68,547/- and interest of Rs. 1,21,408/-) deposited vide TR-6 dated 7.6.2007 as part payment made against the abovesaid service tax liability should not be appropriated a....