2020 (9) TMI 831

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..... that they have filed declaration form SVLDRS-1 on 22.10.2019 and accordingly they have been issued final settlement certificate in Form-SVLDRS-4 dated 05.12.2019. Thus, the dispute in these appeals stand settled as regards the tax, interest and penalty matter. Accordingly, these appeals are disposed of in terms of the settlement between the parties. - Service Tax Appeal No. 52277 of 2018, 52639 .....

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..... 086-18-19 dated 24.04.2018 upholding the 15% penalty under Section 78. Subsequently, Revenue s appeal was disposed of by order-in-appeal No. BHO-EXCUS-002-APP-147-18-19 dated 09.05.2018 and the penalty under Section 78 was enhanced to 50%. Being aggrieved, the appellant assessee have filed these two appeals against the two appellate orders arising from the same order-in-original. 4. Learned Cou .....

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