2017 (2) TMI 1271

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..... ra (President) The present appeal is filed by the Department against the order-in-original no. 13/Commissioner/2012 dated 30.08.2015 passed by the Commissioner of Central Excise & Service Tax, New Delhi. 2. The brief facts of the case are that, the assessee-Respondent is providing 'insurance service' and depositing the Service Tax to the Department. By the show cause notice a demand of Rs. 1.91 .....

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..... crores and Rs. 1.41 crore. The Commissioner has rightly set off the demand against the already available deposit lying with the Department. When it is so, then there is no question for raising the demand for interest or penalty. 5. Therefore, in the peculiar facts and circumstances of the case, we find no reason to interfere with the impugned order. Hence, the order passed by the Commissioner is .....

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