2025 (6) TMI 1012

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....ant is engaged in providing taxable services. However, based on the third party data pertaining to the appellant for the year 2015-16, Department observed that in form 26AS the appellant has shown the value of Rs. 1,30,24,657/- to have been received for providing those services in the said financial year. Whereas ST-3 returns for the said period had shown the taxable value of Rs. 53,23,118/-. 2. Based on the said difference that the Show Cause Notice No. 15-158/2020-21 dated 16.12.2020 was served upon the appellant proposing the recovery of amount of Rs. 11,16,723/- from the appellant along with the proportionate interest and the appropriate penalties. The said proposal was confirmed vide Order-in-Original No. 31/2022-23 dated 25.8.2022.....

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....ount of service tax and the proportionate interest. Impressing upon no infirmity in the order, the appeal is prayed to be dismissed. 6. Having heard the rival contentions, I have perused the 2nd proviso to Section 78 of Finance Act, it reads as under: "PROVIDED FURTHER that where service tax and interest is paid within a period of thirty days of - (i) the date of service of notice under the proviso to (i) sub section (1) of section 73, the penalty payable shall be fifteen per cent of such service tax and proceedings in respect of such service tax, interest and penalty shall be deemed to be concluded; (ii) the date of receipt of the order of the Central Excise Officer determining the amount of service tax under ....