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TMI Blog2012 (10) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... e to declare the correct amount of service charge was due to crash of the software is not convincing - order of the Commissioner in confirming the service tax demand along with interest and imposing penalty is also justified - ST/246 & 248 OF 2007, ST/CROSS/162 OF 2008 - 474 & 475 OF 2011 - Dated:- 21-7-2011 - S.S. KANG AND M. VEERAIYAN, JJ. C.K. Karunakaran for the Appellant. M.M. Ravi Rajendran for the Respondent. ORDER M. Veeraiyan, Technical Member - Appeal No. ST/248/2007 is by M/s. Malayalam Communications Ltd. against the order of the Commissioner No. 03/2007-ST (Commr.) dated 05.03.2007. Cross-objection 162/2008 is connected to this appeal. 2. Appeal No. ST/246/2007 is by the department against the same i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t company in their reply. Based on verification report received, the Commissioner has confirmed a demand of service tax of Rs. 18,20,057/- along with interest and imposed equal amount of penalty under section 78. He also gave option to pay concessional penalty of 25% of the penalty imposed if the duty and interest were paid within 30 days. 5. The appellant company is challenging part of the demand of service tax and imposition of penalty. The department is aggrieved against the order of the Commissioner in reducing the demand of service tax substantially on the ground that verifications have not been properly undertaken while accepting the claim of the appellant company. 6. Learned advocate at the outset seeks permission to withdraw the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on between the service charges as per returns submitted by them to the department and what was actual figures, they claimed that the demand was highly inflated on various grounds and submitted detailed worksheet, year-wise, claiming that the differential service tax payable was only Rs. 18,20,057/-. We find from para 25 of the order of the original authority that detailed verification has been got done by deputing a team of officers. The relevant portion of his finding is reproduced below: "The verification report has been prepared on the basis of data and documents made available for inspection by the assessee. The report relates to the same period as that of the Profit and Loss and Annual report. The report quantified the short payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the verification was done by the team of the officers headed by the Deputy Commissioner by visiting the premises on several days. As against the detailed finding of the Commissioner, we find from the grounds in the revenue's appeal bald submissions have been made to the effect that verification has not been cone properly without substantiating that there was really any lacuna in conducting proper variation. It is not the case of the department the Commissioner himself should have verified the records or that the officers deputed by the Commissioner have not done their job properly. We do not find material to support the submissions in the grounds of appeal of the department. Therefore the appeal by the department does not merit acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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