2026 (9) TMI 1382

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....he Respondent : Shri Desh Dulal Chatterjee, Authorized Representative ORDER PER ASHOK JINDAL : The appellant is in appeal against the impugned order wherein the demand of service tax has been confirmed against the appellant on the allegation that the appellant has filed their Service Tax Returns, but did not pay service tax for the period October, 2009 to March, 2010, a show-cause notice ....

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....adjudicated. The demand of service tax was confirmed along with interest and penalty under Section 78 of the Finance Act, 1994, was also imposed on the appellant. 5. Aggrieved from the said proceedings, the appellant is before us. 6. Heard both the parties and considered the submissions. 7. I find that the appellant has been filing Service Tax Returns regularly and particularly, ST-3 Retu....