2018 (5) TMI 1216

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..... d 25.03.2013 in terms of provisions of Sub-section (3) of Section 73 of Finance Act, 1994. Therefore, the question of proposal of imposition of penalty under Section 78 does not arise - penalty u/s 78 set aside - appeal allowed - decided in favor of appellant.
Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Mrs Santosh Khandelwal, Authorised Representative .....

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..... Charges. Further, there were proposal to appropriate ₹ 9,38,083/-. Service tax and interest on the same amounting to ₹ 4,63,867/- deposited by the appellant on "Web Hosting Services" and there was proposals to appropriate said amount against the demand of service tax of ₹ 17,35,326/-. Further, there was a proposal of imposition of penalty on the appellant under Section 78 of Fina .....

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..... ct, 1994. Therefore, appellant is in appeal before this Tribunal. 3. Heard the learned authorized representative for appellant. She has submitted that out of demand of ₹ 17,35,326/-, a demand of ₹ 7,97,243/- was held to be unsustainable by learned Commissioner (Appeals). Therefore, demand on "Web Hosting Service" remains to ₹ 9,38,083/- which was paid by them before issuance of .....

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