9911796707
TMI Blog2006 (11) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... eal No. ST/340/06-SM(BR) - Final Order No. 1626/2006-SM(BR), - Dated:- 8-11-2006 - [Order]. - This appeal is directed against order-in-appeal dated 19-5-06, that upheld the order-in-original which confirmed the reduced service tax but reduced penalty. 2.The relevant fact that arise for consideration are the respondent was issued a show cause notice for the demand of service tax for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax liability was arrived at by the adjudicating authority on his self-declaration. 5.Considered the submissions made by learned DR and perused records. I find in this case, the learned Commissioner (Appeals) has considered the issue in its right perspective. The findings of the learned Commissioner (Appeals) are as under :- 4.The appeal was fixed for hearing on 18-5-2006, Shri Dhane ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of Rs. 10,920/- is not sustainable, the same is reduced to Rs. 179/-. 6.It may be noticed from the above reproduced paragraphs of the findings of the Commissioner (Appeals), he has come to the conclusion of reducing the service tax liability and the penalty after taking into consideration the original receipt books and other documents produced by the respondent in proof of his actual i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, to come to that conclusion, he can go through the evidences that may be produced before him. To my mind, the learned Commissioner (Appeals) has correctly followed the provisions of Section 85(4) of the Finance Act and redetermined the service tax liability interest and penalty thereof. 9.Accordingly, I do not see any reason for interference in the impugned order. The appeal filed by the reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
