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TMI Blog2014 (7) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... R. JUDGEMENT Per : B.S.V.MURTHY; During the period from 2006-07 to 2009-10, on verification of the records, it was found that there was short-payment of service tax by the appellant. The total tax liability was worked out as Rs. 66,60,460/- out of which the appellant had paid Rs. 40,30,322/- before initiation of investigation. Subsequently after initiation of investigation proceedings appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Annexure C of the Notice) towards the service tax and Education cess payable by them. In view of the above discussion, I pass the following order: ORDER i) I confirm the demand of an amount of Rs. 26,30,138/- (Rupees Twenty Six Lakh Thirty Thousand One Hundred and thirty eight only) towards service tax including cess payable on the amounts received as consideration by them against rendering of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Finance Act',1994; The penalty stands reduced to 25% of the penalty imposed if the Service tax and interest confirmed at(1)&(2)above is paid within thirty Days of receipt of this order under first proviso to Section 78 ibid, provided further that the benefit of reduced penalty under the first proviso shall be available only if the amount of penalty so determined has also been paid withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. Vs CCE & C, Goa [2013-TIOL-1044-CESTAT-MUM]. Since the issue is covered by the precedent Tribunal decision, we consider that the issue is no longer res integra. In such a situation it would not be appropriate to consider the stay petition and keep the matter pending for a final decision on a subsequent date when there is nothing left to consider. This being the issue after waiving the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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