2011 (7) TMI 568

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..... t of service tax is a technical ground and therefore demand of service tax is not justifiable, is applicable on all fours to the facts of the present case. In the present case contention of the assessees is that during the period of non-debit, sufficient credit was available. This statement is required to be verified by the adjudicating authority who is also required to consider the question o .....

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..... ated the amount already paid and the penalty under Section 77 but dropped proceedings for recovery of interest and for imposition of penalty under Section 76 and 78 of the Finance Act, 1994. His order was reviewed and the revision order was passed demanding appropriate interest under Section 75 of the Act and imposing penalty of Rs.200/- per day during failure to pay continues or at the rate of 2% .....

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..... e tax liability after requiring the assessees to make the debit, if any. In the present case also, the contention of the assessees is that during the period of non-debit, sufficient credit was available. This statement is required to be verified by the adjudicating authority who is also required to consider the question of levy of interest and imposition of penalty, if it is found that sufficient .....

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