2012 (9) TMI 736

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....kar for the Respondent. ORDER Ashok Jindal, Judicial Member - The service tax demand has been confirmed against the appellant under Management consultant service which they have provided in April 2002 to September 2002 by way of agreement of service to government of India. At the time of execution of the agreement, appellant did not pay service tax but on issuance of the show-cause notice the a....

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....fter hearing both sides in detail, we find that the appeal itself can be disposed of at this stage, therefore, we waive the requirement of pre-deposit and have taken up the appeal for final disposal. 4. The issue involved is of narrow compass i.e. Penalty be imposed on the appellant under Section 76 of the Finance Act. It is well settled law that punishment is to be given on the basis of the prov....