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2014 (5) TMI 502 - CESTAT NEW DELHIDemand of service tax - Held that:- When the appellant did not avail opportunity to reconcile the figures and guide the authorities below as to which figure shall govern the appellant, there is no necessity to remand the matter for further opportunity. Accordingly, service tax demand is confirmed. The show cause notice does not reflect in what manner penal consequences have arisen. Learned appellate authority reached to an abrupt conclusion in para 9(ii) of the appellate order without finding whether any mala fide was imputable to the alleged discrepancy of 4 years i.e. April, 2002 to December, 2004. In absence of minute analysis of existence of questionable circumstances and oblique motive of appellant to invoke Section 78, penalty thereunder does not sustain - Demand confirmed with interest - penalty waived - Decided partly in favour of assessee.
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