2012 (6) TMI 216

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..... e amount involved in the appeal which is very small, and financial hardships of assessee, penalty leviable u/s 76 is waived while demand of service tax and interest is upheld. - ST/199 of 2010 - - - Dated:- 11-5-2012 - Mr. B.S.V. Murthy, J. For Respondent : Shri Rajendra Nagar, AR Per : Mr. B.S.V. Murthy; This appeal has been coming for hearing on earlier occasions and nobody w .....

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..... l to September 2006, the service tax payable was Rs. 41,474/- whereas the appellant had paid only Rs. 33,093/-. Proceedings were initiated and demand for service tax of Rs. 6,306/- has been confirmed with interest and penalty under section 76 was also imposed. During the hearing of stay petition, as well as in the memo of appeal, it has been the claim of the appellant that there was no short payme .....

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..... the appeal may be considered favourably. 4. On going through the records and considering the submissions, I find that there is a dispute on calculation and original adjudicating authority has made a detailed verification of calculation and he has also given the basis of calculation in detail. Unfortunately the appeal memorandum lacks the clarity even though calculation has been given again th .....

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