2013 (8) TMI 907

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..... ssioner (AR), for the Appellant. None, for the Respondent. ORDER Heard learned Additional Commissioner (AR), as none appeared on behalf of the respondents. 2. Revenue filed this appeal against the impugned order passed by the adjudicating authority whereby the adjudicating authority confirmed the demand of ₹ 62,78,488/- with interest. However, the adjudicating authority has not impo .....

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..... n 76 of the Finance Act, any person liable to pay Service Tax, who fails to pay such tax, shall pay, a penalty which shall not be less than ₹ 100/- for every day during which such failure continues. We find that it is not a case for non-payment of Service Tax. Further, we find that in case the head office has wrongly availed credit in respect of the service relating to the branch offices, th .....

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