TMI Blog2018 (5) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of penalty under Section 78 does not arise - penalty u/s 78 set aside - appeal allowed - decided in favor of appellant. - APPEAL No.ST/52265/2015-CU[DB] - ST/A/70824/2018-CU[DB] - Dated:- 21-2-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Mrs Santosh Khandelwal, Authorised Representative for Appellant Shri Mohammad Altaf, Assistant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o appropriate ₹ 9,38,083/-. Service tax and interest on the same amounting to ₹ 4,63,867/- deposited by the appellant on Web Hosting Services and there was proposals to appropriate said amount against the demand of service tax of ₹ 17,35,326/-. Further, there was a proposal of imposition of penalty on the appellant under Section 78 of Finance Act, 1994. On contest, the issue wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before this Tribunal. 3. Heard the learned authorized representative for appellant. She has submitted that out of demand of ₹ 17,35,326/-, a demand of ₹ 7,97,243/- was held to be unsustainable by learned Commissioner (Appeals). Therefore, demand on Web Hosting Service remains to ₹ 9,38,083/- which was paid by them before issuance of show cause notice along with appropri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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