2011 (4) TMI 1148

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..... 76 of the Finance Act. It appears that the respondents have not filed any appeal. The grounds of appeal do not disclose any material to support allegation of evasion of service tax intention to evade payment of tax, no justification to interfere with the order of the Commissioner (Appeals) in setting aside the penalty under Section 78, appeal by the department is rejected - ST/466/2007 - ST/174/2 .....

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..... 10-1-06 [2006 (2) S.T.R. 97 (Tri.-Del.)]. 4. The relevant facts, in brief, are that the respondents is a deemed university. They have undertaken activities like testing and consultancy and received consideration of Rs. 1,09,05,976/- during the years 1998-99 to 2002-03. The proceedings were initiated holding that the respondents have rendered consulting engineering services and demand of service .....

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..... ion 78. 6. We have carefully considered the submissions from both sides and perused the records. The original demand was to the tune of Rs. 5,45,299/-. In the order passed in de novo proceedings in pursuance of the order of the Tribunal, the order of the original authority confirmed the demand of Rs. 51,570/- only. The confirmation was also on the ground that the respondents were not able to pro .....

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