2018 (9) TMI 1366

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..... rd to imposition of penalty. However, in the order portion, the learned Commissioner (Appeals) has set aside the whole adjudication order and has also granted consequential relief to the respondent. Further, the learned Commissioner (Appeals) has not specifically recorded any findings with regard to invocation of the provision of Section 78 for imposition of penalty under the facts and circums .....

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..... rtment proceeded against the respondent on the ground that it did not pay the service tax attributable to providing such taxable service. Thereafter, the respondent deposited the service tax amount along with interest and intimated to the department regarding such payment. Subsequently, the department initiated show-cause proceeding against the respondent, which culminated into an order dated 11.0 .....

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..... aside the entire adjudication order is not legal and proper. 4. On perusal of paragraph 6 of the impugned order, I find that the learned Commissioner (Appeals) has recorded the fact regarding payment of service tax amount along with interest by the respondent. Thus, he should have considered the aspect only with regard to imposition of penalty. However, in the order portion, the learned Commis .....

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