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TMI Blog2017 (2) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order-in-Appeal No. JAL-EXCUS-000-APP-267-15-16 dated 21.01.2016 passed by the Commissioner of Service Tax (Appeals), Chandigarh. 2. Brief facts of the case are that the appellants are registered with the Department since 06.01.2010 for providing 'outdoor caterer service'. During the course of an enquiry, it was found that the appellants had provided outdoor catering service to M/s Lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicated and penalty of Rs. 2,75,000/- under Section 78 of the Act and penalty of Rs. 10,000/under Section 77 of the Act was confirmed. The order of adjudicating authority was upheld by the Commissioner (Appeals) against which the appellants are before this Tribunal. 3. Ld. Chartered Accountant for the appellants submits that before October, 2010, the appellants were operating under small sca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) (e) Golden Laminates Ltd. vs. CCE, Delhi-Ill - 2001 (136) ELT 1063 (Tri. -Del.) 4. Ld. AR for the Revenue reiterated the findings in the order of Commissioner (Appeals). 5. Heard the parties and perused the records. 6. I find from the show cause notice that the same has been issued proposing only the penalty under Section 78 of the Act as well as Section 77. As for the penalty under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been short-levied or short paid or erroneously refunded, by reason of - (a) fraud, or (b) collusion, or (c) willful mis-statement, or (d) suppression of facts, or (e) contravention of any provisions of this Chapter or of the ruled made thereunder with the intent to evade payment of service tax, the person, liable to pay such service tax or erroneous refund, as determined under sub-secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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