2015 (9) TMI 834

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..... ance Act for payment of Service Tax. For the period from April 2006 to May 2007, the respondent-assessee had collected Service Tax but there was some delay in payment of the same. A substantial portion of the Service Tax has already been paid along with interest, much prior to the issue of show-cause notice by the appellant. It is submitted that the entire Service Tax for the period in question al .....

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..... o differ with the findings recorded by the Tribunal, which is the last fact finding authority. As such, we do not find that the ingredients of Section 78 of the Finance Act are found in the facts of the present case and also we do not see any substantial question of law, which arises for determination by this Court in this appeal. Appeal is accordingly dismissed.
Case laws, Decisions, Judgeme .....

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