TMI Blog2018 (7) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... 1AC of the Act is unwarranted - penalty set aside - application of restoration of appeal is also allowed - appeal allowed - decided in favor of appellant. - MA (ROA)-75178/18 & MA (AE)-76267/17 & S.T. No.75604/17 - M/O/75565-75566 & F/O/75827/2018 - Dated:- 5-3-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri Kalyan Sharma, C.A. for the Applicant Shri D. Halder, Asstt. Commr. (A.R.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the only ground of appeal is regarding imposition of penalty under Section 78 of the Finance Act, 1994. He further submits that originally, the show-cause notice was issued in respect of demand of ₹ 19,68,341/-. The Adjudicating Authority confirmed the demand of ₹ 4,53,261/- along with interest and imposed equal amount of penalty under Section 78 of the Finance Act, 1994 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax. His business activities are completely closed down due to his old age and medical treatment. 9. I find that the appellant rendered the service under the category Interior Decorators/Design Service, Manpower Supply Recruitment /Supply Service etc. The Adjudicating authority modified the amount of demand of tax as proposed in the Show Cause Notice which has already been paid by them as con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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