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2016 (6) TMI 445 - AT - Service TaxTax liability - Security service - Substantial reduction on reconciliation of accounts - Held that:- even the delay in receipt of payment advice may cause difference in determination of liability of the relevant taxing period. Therefore, it may not cause prejudice to the interest of Revenue, if the appellant gets an opportunity for reconciliation of its figures and satisfy the adjudicating authority for determination of proper tax liability. Accordingly, the appellant is directed to make an application within a month of receipt of this order to the adjudicating authority to fix date of hearing. Proper application of law and proper re-adjudication on such count - Imposition of penalty - Appellant pleaded that when huge demand was discharged, the law requires that penalty if any imposable, should only be confined to the unpaid amount - Held that:- appellants pleading deserves consideration for the reason that when the tax liability is discharged partially to that extent of liability is discharged, penalty may not be exigible. However, saying so, we do not prevail over the mind of the adjudicating authority since there is no estoppel against law and what that is law shall apply on the facts and circumstances of the case that may reach to his record. The appellant shall be heard on both facts and law and a reasoned and speaking order shall also be passed. Ld. Adjudicating authority has extended the concessional penalty of 25% of the tax demand. He may also extend such concession on the facts and circumstances of the case in all fairness. - Appeal remanded back
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