2023 (6) TMI 1244

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..... on of the demand after considering the submission of the appellant. The Adjudicating Authority also needs to look into the aspect of larger period of demand and imposition of penalty under Section 78 of Finance Act, 1994. Appeal allowed by way of remand. - Service Tax Appeal No. 54 of 2012- DB - Final Order No. A/ 11387 /2023 - Dated:- 28-6-2023 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH N .....

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..... e for refund from the entire service tax demand amount of Rs. 75,21,300/- already paid by them. Accordingly, their liability to pay differential amount is only Rs. 35,74,366/- against the total demand which already stands paid by them before issuance of show cause notice. 2.1 He submits that on various count the amount of service tax of Rs. 87,807/- , Rs. 37,00,424/- and Rs. 1,58,406/- are not .....

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..... ide on the part of the appellant, penal provision under section 78 cannot be invoked. He placed reliance on the following judgments:- Power Based Electrical Limited Vs. CCE, Calicut 2008 (9) STR 497 (Tri. Ban) Indian Hume Pipe Co. Limited vs. CCE, Thrichy 2008 (12) STR 363 (Tri. Chennai) confirmed by Hon ble Madras High Court in 2015 (40) STR 214 (MAD) Mass Marketing and Advertis .....

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