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2018 (5) TMI 486 - AT - Service TaxShort payment of service tax - main allegation is that service tax paid by the tax payer as shown in the ST-3 returns for this period was less than the tax payable as calculated on the value shown in the same ST-3 returns by them for the impugned period - penalty - Held that: - it is clear that the adjudicating authority has primarily focused on comparing the figures given by the appellants in the first and second round of adjudication. In the first round of litigation, CESTAT Chennai had clearly indicated that the adjudicating authority came to pass the impugned demand as the proper reconciliation exercise was avoided. These directions of the CESTAT Chennai have evidently not been followed in the de novo adjudication. In the circumstances, while this Bench is averse to remand matters again and again, we are left with no other alternative but to once more send the matter back to the adjudicating authority to cause reconciliation as per the directions already given by the Tribunal Penalty - Held that: - the issue is on a matter of interpretation of the figure provided by the appellants - there is definitely a case for waiver of penalty imposed under Section 78 since none of the ingredients which call for imposition of penalty under that section is present. Matter is remanded to the adjudicating authority for de novo adjudication - appeal allowed by way of remand.
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