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2023 (10) TMI 530 - HC - Service TaxValidity of adjudication order - recovery of service tax alongwith penalty - quantum of penalty - HELD THAT:- Though the adjudication order was passed in the year 2017, till date the respondent/department has not been able to effect any recovery from the appellants and the orders of adjudication have remained only on paper. Thus, balancing the interest of both parties, more particularly bearing in mind the interest of revenue, we find the case on hand to be a peculiar case, where certain directions can be issued so that the part of the amount payable by the appellants can be recovered by the department. Simultaneously, the appellants can also be granted an opportunity to question the correctness of the order of adjudication as well as also make their submissions as to whether the penalty enhanced by the Commissioner was warranted. The appeal stands disposed of by directing the appellants to pay 50% of the Service Tax, which was determined and demanded in the order of adjudication dated 21st June, 2017. Such payment shall be effected by the appellants within six weeks from the date of receipt of server copy of this order.
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