2015 (4) TMI 532

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....h Nair: This appeal is directed against Order-in-Appeal No. RPS/94/NSK/2012 dated 19/11/2012 passed by the Commissioner (Appeals) Central Excise & Customs, Nashik, wherein the Ld. Commissioner (Appeals) rejected the appeal filed by the appellant and maintained the order-in-original. The fact of the case is that the appellant engaged in providing taxable service in relation to Commercial or Indu....

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..... 3,43,542/- under Section 78 and also demanded the interest on the Service Tax not paid. Aggrieved by the said order the appellant filed an appeal before the Commissioner (Appeals) challenging the imposition of penalty of under Section 77, 78 and 70. The Ld. Commissioner (Appeals) has rejected the appeal vide order dated 19/11/2014. Dissatisfied with the said order, the appellant is before me. ....

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....obtaining service tax registration, immediately after taking registration return has been filed. It is his submission that entire period covers in this case were also disclosed in the return after obtaining the registration. He submits that the appellant already been penalized for not obtaining the registration for Rs. 10,000/- which was admittedly paid and not disputed. With all these facts the a....

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....5. I find that the appellant is not disputing the levy of service tax and payment thereof alongwith interest and they also not disputed the penalty of 25% under Section 78 and penalty of Rs. 10,000/- imposed for non obtaining the service tax registration. From the facts I find that the appellant admittedly paid service tax and interest before issuance of show cause notice and 25% penalty within th....