2013 (12) TMI 1379

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....tion are directed against order-in-original NO.02/ST/SB/2012-13 dated 21/08/2012 passed by the Commissioner of Service Tax, (TAR), Mumbai. 2. The appellant, M/s Varun Shipping Co. Ltd., are in the business of supplying tangible goods for use service and are registered accordingly. They had paid service tax amounting to Rs.1,26,80,302/- in the month of December 2008, even though in respect of the ....

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....ss of Rs. 1.00 lakh) as envisaged in Rule 6 (4B). Accordingly, service tax demand of Rs.1,26,80,302/- for the period April to September 2009 was confirmed along with interest thereon and a penalty @ Rs 200/- per day or @ 2% of tax payable per month whichever is higher, was imposed under Section 76 of the Finance Act, 1994. Apart from the above, a penalty of Rs. 5,000/- under Section 77 of the Fina....

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....the payment as advance tax payment. Similarly, when they received the consideration in April to September, 2009 they have adjusted this amount and in the said return also it was shown that the payment made in December 2008, has been adjusted against the liability for the period April to September, 2009. From the details given in the service tax returns it can be easily seen that the payment made b....