2014 (12) TMI 1134

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.... for the Appellant. Shri S. Chakraborty, A.C. (AR), for the Respondent. ORDER Revenue as well as M/s. Ahinsha Properties Ltd. filed Appeals challenging the Order-in-Original No. 11/Commr/ST/Kol/2010-11, dated 24-8-2010. 2. The appellant, M/s. Ahinsha Properties Ltd. (S.T. Appeal No. 376/10) vide their letter dated 13-5-2013 has requested for withdrawal of the appeal. Shri Sushil K....

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....quivalent to Service Tax was imposed under Section 78 of the Finance Act, 1994. 6. The ld. advocate for the Respondent M/s. Ahinsha Properties Ltd. drew our attention to second proviso to Rule 7C of Service Tax Rules, 1994 which reads as under :- Provided further that where the assessee has paid the amount as prescribed under this rule for delayed submission of return, the proceedings, ....