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2006 (5) TMI 523 - CESTAT BANGALORE

2006 (5) TMI 523 - CESTAT BANGALORE - 2006 (3) S.T.R. 741 (Tri. - Bang.) - ST/89/2005 - Final Order No. 902/2006 & Stay Order No. 456/2006 - Dated:- 10-5-2006 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri K. Nagaraja Rao, Advocate, for the Appellant. Shri K.S. Reddy, JDR, for the Respondent. ORDER [Order per : T. K. Jayaraman, Member (T) (Oral)]. - This stay application and appeal have been filed against the Order-in-Appeal No. 26/2005, dated 5-8-2005 passed by the Commi .....

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he value of the consumables and paid the service tax on the net value. Therefore, the Revenue has proceeded against them and initiated action. The short payment of service tax to the tune of ₹ 1,66,431/- has bean confirmed along with interest under Section 75 of the Finance Act. A penalty of equal amount has been imposed under Section 78 of the Finance Act, 1994 and further penalty of ₹ 5,000/- has been imposed under Section 76 of the Finance Act, 1994. 3. Shri K. Nagaraj Rao, l .....

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