2008 (2) TMI 205

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....the appellant Ms. Sudha Koka, Authorized Representative (SDR), for the Revenue [Order per Shri T. K. Jayaraman Member (T)] - This appeal has been filed against Order-in-Appeal No. 143/2006 ST dated 20.06.2006 passed by the Commissioner of Customs & Central Excise (Appeals) Cochin. 2. Revenue proceeded against the appellant rendering services of "Travel Agent" for non-payment of Service Tax. The....

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....ets were not taken into account. However, before the issue of show cause notice the appellant paid entire amount of Rs 5,97,850/-. Hence, it was urged that harsh penalty is not warranted. The Commissioner (Appeals) in the impugned order had given a finding that the appellant remitted the service tax only after the department detected evasion. Therefore, they are liable to penalty under Section 76 ....

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....ugh, Service Tax amounting to Rs 5,97,850/- was paid prior to the issue of show cause notice, the Adjudicating Authority had imposed heavy penalty, fine, and interest alleging evasion. There is no proof of evasion except by a version of the appellants' own staff that due to stiff competition, the firm used to leave out high value tickets like those to Europe etc. The appellant was having no intent....