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TMI Blog2014 (8) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... sed penalty - Held that:- Lower Adjudicating Authority confirmed the demand and imposed penalty of equal amount under Section 78 of the Finance Act, 1994 and gave them option to pay penalty of 25% in the order in Revision. However, he did not impose any penalty under Section 76. Further, ld. Commissioner in his order in Revision has imposed a penalty under Section 76 of Finance Act, 1994. Undisput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered under Service Tax and it was alleged that they have not paid the Service Tax to the tune of ₹ 2,66,333/-. Therefore, proceedings were initiated against them along with proposal for penalty. The Lower Adjudicating Authority confirmed the demand of ₹ 31,298/- out of total demand of ₹ 2,66,333/- along with interest under Section 75 and already imposed a penalty of equal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. The appellant challenged the confirmation of demand of ₹ 31,298/-. The contention of the appellant is that against the appeal filed by them, ld. Commr. (Appeals) vide order-in-appeal No. 161/2012, dated 1-6-2012 has dropped the demand of Service Tax of ₹ 31,298/-. The contention is that once the demand itself does not survive, the penalty is not imposable. In support of their con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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