2010 (12) TMI 552

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..... ed by the learned Commissioner (Appeals), against which there is no appeal by the revenue - It would, therefore, be proper to waive the penalties imposed on the appellant. The appellant accordingly succeeds on the penalty aspect as aforesaid and partially succeeds on interest aspect to the extent indicated herein before - Appeal is disposed of - ST/1461 OF 2010 - SM - 29 OF 2011-SM(BR) - Dated:- .....

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..... ies under sections 76 78 of the Finance Act, 1994. Both sides having verified record state that consequent upon adjustment of Modvat credit against service tax demand, the balance demand of service tax arose for realisation was Rs. 27,407. Once this is the position, the appellant has to suffer interest on the unpaid service tax of Rs. 27,407. Consequently, the appellate order in respect of levy .....

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