TaxTMI 
TaxTMI 
2008 (2) TMI 205
X X X X Extracts X X X X
X X X X Extracts X X X X
....T. learned Advocate, appeared for 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 Ag....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Air Travel Trade, the high value tickets 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, th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....red the issue nor discussed the same. Even though, 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 ....