short paid by the appellant. Therefore, by invoking proviso to sub-section (1) of Section 73 of Finance Act, 1994 for extended period of limitation, appellant was called upon to show cause as to why short paid service tax amounting to Rs.88,98,383/should not be recovered from them. Appellant was also called upon to show cause as to why they should not pay interest on the said short paid service tax and why they should not be imposed with penalty under Section 78 of Finance Act, 1994. At the end of the show cause notice, there is no list of documents based on which the said show cause notice was relied upon. Appellant vide letter dated 17.09.2020 submitted copy of balance sheet, profit and loss account and copies of ST-3 returns filed for the period from April 2013 to March 2014. Appellant submitted their submissions on 24.12.2020 during personal hearing along with copy of sale/purchase summary, copy of party ledgers, copy of service tax paid challans etc. The said show cause notice was adjudicated through order-in-original dated 27.03.2021 issued on 13.04.2021. Through the said order, original authority confirmed the demand of service tax of Rs.48,82,431/- and imposed penalty of equal amount under Section 78 of Finance Act, 1994 and ordered the appellant to pay interest on the confirmed service tax. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) through impugned order-in-appeal dated 17.01.2022 held the said order-in-original appealed against to be sustainable for confirmation of service tax of Rs.43,98,518/- with equal penalty. Aggrieved by the said order, appellant is before this Tribunal. Revenue also filed cross application with a prayer to confirm the order-in-original dated 27.03.2021.
