2014 (5) TMI 502

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..... ondent. ORDER There is no dispute that there was audit finding demonstrating difference in figures shown in the service tax return and balance sheet. This relates to the period April, 2002 to December, 2004. The dispute resulted in service tax demand of Rs. 73,833/-. It is stated today that service tax demand has already been discharged. This needs verification at the end of Adjudicating Authori .....

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..... tax demand is confirmed and that shall follow interest. Penalty under Section 76 not being well tested by the authorities below, that shall not sustain. So also there shall not be penalty under section 78 of Finance Act, 1994. In the result, appeal is disposed confirming tax and interest, waiving penalty as indicated above. (Dictated and pronounced in the Open Court)
Case laws, Decisions, Jud .....

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