2008 (3) TMI 130

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....ER (T) Mr V.P.A Rehman, learned Advocate, appeared for the appellant Ms Sudha Koka, Authorized Representative (SDR), for the Revenue   [Order per Shri T.K. Jayaraman Member (T)] - The details of the three appeals are given below in the Tabular Column. Sl. No. Orders-in-Appeal No. Penalty imposed 1 11/2006 ST dated 22.12.2006 Rs 19,31,853 u/s 76 & 78 of the Financ....

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....f the Hajj pilgrims, service tax need not be collected. Therefore, it is their contention that in respect of the Hajj pilgrims they had not collected the service tax and therefore they did not pay it up. However, when the lapse was pointed out it was stated by them they had paid most of the amount before the issue of the show cause notice and a part of the amount before the issue of the Order-in-O....

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....sued. This is evident on going through the Orders-in-Originals as the Original Authority has recorded about the payment of the service tax. The prayer of the appellant is that the penalty is too harsh and there was actually no suppression of facts with an intend to evade payment of duty. There is also request for setting aside the interest also. 7. On a careful consideration of the issue, we fi....