TMI Blog2014 (7) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... of show-cause notice or within the time-limit prescribed under the Act. In such a case, no infirmity in the order of the Commissioner (Appeals) - Decided against assessee. - ST/46 of 2007 - A/10670/WZB/AHD/2013 - Dated:- 13-5-2013 - ANIL CHOUDHARY AND SAHAB SINGH TECHNICAL, JJ. SAHAB SINGH (Technical Member).- This appeal has been filed by the Gujarat University, Ahmedabad against the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anding service tax, interest and proposing penalties. The said show-cause notice was confirmed by the original authority on May 31, 2006 in which the service tax amount already paid was appropriated against the service tax liability, interest and penalties were imposed under sections 75, 76, 77 and 78 of the Finance Act, 1994. The appellant filed an appeal before the Commissioner (Appeals), who vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position of penalty is not sustainable. On going through the case records, we find that the Commissioner (Appeals) has already remanded the matter with regard to the imposition of penalties under sections 76 and 77 to the original authority for quantification purpose. The appellant has not challenged this part of the order in appeal. As regards the imposition of penalty under section 78 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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