TMI Blog2008 (12) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... on – no finding given in adjudication orders on fraud, suppression etc. – held that the appellants have made a prima facie case against the impugned demand and penalties – stay granted - S/241/2006 and 139-140, 180 & 189/2008 - 1012-1016/2008 - Dated:- 5-12-2008 - Shri P. Karthikeyan, Member (T) Smt. Nisha Bineesh, Smt. Sridevi and Shri S. Murugappan, Advocates, for the Appellant. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmed the demands of service tax as proposed and imposed penalties under Sections 75, 76, 77 and 78 of the Act. The interest applicable was also demanded from the appellants. In the impugned order, the Commissioner (A) upheld the orders of the original authority. 2. Moving the applications for waiver and stay, the ld. Counsel submit that the service rendered by the appellants did not conform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned were passed in accordance with law. 4. On a careful consideration of the submissions by the Counsel for the appellants and the ld. JCDR, I find that though the notices had alleged wilful misstatements/suppression of facts etc., in support of invoking larger period, the orders passed in adjudication, prima facie, do not contain requisite finding which would substantiate the charge of eva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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