2008 (5) TMI 80

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....ant. Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that, in adjudication of a show-cause notice covering the period October, 2004 to February, 2006, the learned Commissioner confirmed demand of service tax of Rs. 41,37,790/- against the party under the proviso to Section 73(1) of the Finan....

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....that they were not liable to pay service tax in either of these categories. The Commissioner found certain amounts in these categories to have escaped assessment and accordingly demanded differential tax for the aforesaid period. The appellants are also admitting the fact that the payments made by them towards service tax for the above period were short of what was due to the exchequer. It is subm....

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....vailable to the learned JDR. Obviously, there are discrepancies in the impugned order and the case requires to be remanded to the lower authority for correct quantification of the amounts of Service tax and interest thereon. 3. As regards penalty, it is submitted by the learned Counsel that nothing was wilfully suppressed by the appellants before the department and that what was detected by the....