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2019 (1) TMI 1038 - AT - Service TaxManpower Recruitment/Supply Agency - Works Contract - short payment of service tax - there is a difference between the taxable values shown in the ST-3 Return when compared with the amount received in bank account for the period 2009-10 to 2013-14 - Held that:- The Original Authority has come to the conclusion that the interest amount paid by the appellant does not relate to the present demand but relate to some other audit objection but the same has not been categorically brought on record as to which demand, this interest payment has been made by the appellant. The Original Authority could have easily verified the fact as to which demand, this interest relates to but the same has not been specifically verified by the Original Authority and the Commissioner (A) has also not gone in to this aspect and simply confirmed the Order-in-Original. Further, since the appellant has paid the Service Tax prior to the issuance of SCN and also paid the reduced penalty of 15%. In view of this, the imposition of equal penalty under Section 78 is not sustainable in law therefore the said penalty is set aside and with regard to the interest payment made by the appellant, it is to be ascertained whether the said payment relates to the present demand or earlier demand. For this purpose, the matter is remanded back to the Original Authority. Appeal allowed by way of remand.
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