2009 (9) TMI 34

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....upta, Company Secretary for the Appellant. Shri S.Gautam, SDR for the Respondent. [Order per M. Veeraiyan, Member (Technical)] - This is an appeal against the order of the Commissioner (Appeals) No. 151/GRM/ST/JPR-I/2006 dated 27.8.06 by which the order of the original authority dated 16.10.06 demanding service tax of Rs. 55,024/- along with interest and imposing penalty at Rs. 100/- per day....

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....d Company Secretary also relies on the decision of the Tribunal in the case of Bajaj Travels Ltd. Appeal No. ST/440/2006 and appeal No. ST/111/2006 vide Final Order No. ST/198-199/09 dated 19.6.09, wherein in analogues situation the penalty under section 78 was reduced to 25% of the Service Tax demand. 3. Learned SDR submits that there is vide variation between the figures furnished under incom....

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....cords. On the outset, it is noticed that the demand has been raised based on audit objection. It is not followed by recording of any statement to bring out the mensrea, if any, involved. However, the appellant is not disputing the serviced tax liability. Only prayer is for setting aside the penalties under section 78 and 77. In this case, the service tax and the interest has been paid prior to pas....