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TMI Blog2017 (1) TMI 1582X X X X Extracts X X X X X X X X Extracts X X X X ..... 60094 / 2017 Per Ashok Jindal: The appellant is in appeal against the impugned order demanding interest and imposing penalty under Section 76 of the Finance Act, 1994. 2. The facts of the case are that during the course of audit it was pointed out that the appellant has made short payment of service tax as the appellant was providing both taxable as well as exempted services and as per Rule 6( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of this Tribunal in the case of Total Security Systems reported in 2008 (10) STR 624 (Tri. Mumbai). 5. On the other hand, the Ld. AR contested the issue and submits that as per section 75 of the Act, the interest can be demanded from the appellant and penalty under Section 76 can be imposed. 6. Heard the parties and considered the submissions. 7. In the case of Total Security System (Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uential relief if any due to the appellants in accordance with law. 8. Admittedly, in this case also the show cause notice has not been issued to the appellant to demand of interest only and to impose penalty. As no demand of service tax has sought to be confirmed by way of show cause notice against the appellant, therefore, relying on the decision of Total Security System (Supra), I hold that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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