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TMI Blog2018 (5) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... the services rendered by them, had also not collected any amount representing service tax from the service recipients. In these circumstances, it is only fair that appellants be extended cum tax benefit - the matter should be remanded to the original adjudicating authority to rework the tax liability after extending cum-tax benefit to the appellants - appeal allowed by way of remand. - Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest thereon for the period October 1999 to September 2014, appropriation of amounts paid by the appellants towards their tax and interest liabilities and imposition of penalties under various provisions of law. These proposals were confirmed and demanded by the original authority in an adjudication order dt. 29.2.2016. In appeal, Commissioner (Appeals) upheld the order of original authority an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of ₹ 88,250/- towards the interest liability. These amounts have been taken cognizance of by the adjudicating authority and also appropriated. In these circumstances, Ld. Advocate prays that cum tax benefit should be extended to them. He also informs out that due to the pendency of this appeal, notices have been received from their bankers with instructions to remit the balance lying in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the appellants. The penalty under Section 78 of the Finance Act, 1994 will also then be reworked and the appellants given option to pay 25% of the penalty imposed provided that the attendant conditionalities for such reduced penalty are complied with by the appellants. We do not interfere with the penalty imposed under Section 77 ibid. So ordered. 6. Appeal is allowed by way of remand on ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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