TMI Blog2018 (11) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... hat:- A perusal of the records reveals that the appellant had questioned the legality and based only on the directions of the Hon’ble High Court of Kerala, the dispute came to be settled. This being the case, no penalty could be exigible for which reason the penalty is set aside - The interest being mandatory, however, the adjudicating authority has to work out the same - appeal allowed in part. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR Shri. R. Subramaniyan supported the findings of the lower authorities. 4. I have heard the rival contentions and perused the documents placed on record. 5. During the course of hearing, Ld. Advocate filed the Taxpayers Counterfoil dated 29.03.2012 and 31.03.2012 evidencing deposit towards Renting of Immovable Property Services. The date of Show Cause Notice being 21.04.2014, apparently th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds duty liability by the appellant for which the interest is mandatory. I am therefore of the opinion that the appellant is required to satisfy the adjudicating authority with regard to her claim of making payment towards the duty liability with interest including the balance portion of service tax of ₹ 752/- with interest, as observed by the Ld. Commissioner (Appeals). 7. I find that wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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