2015 (7) TMI 507

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....),J. For the Appellant : Shri Paritosh Gupta, Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per :  Mr. H K Thakur; This appeal has been filed by the appellant with respect to OIA No dated 12.5.2014 under which OIO dated 22.10.2013 passed by the Adjudicating Authority has been upheld. 2. Shri Paritosh Gupta, Advocate, appearing on behalf ....

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....th equivalent penalty under Section 78 of the Finance Act 1992. Learned Advocate submits that the appellant is not contesting the payment of Service Tax and interest but is only contesting imposition of penalty under Section 78 of the Finance 1994. It was his case that the entire amount of Service Tax demand and interest was paid by the appellant before the issue of show cause notice. Therefore, t....

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...., appearing on behalf of the Revenue, argued that in the case of Bhagwati Caterers Pvt Ltd vs CST, Ahmedabad [Order No A/11751/2013 dated 20.12.2013], is not applicable because in the present case no financial hardships has been contested by the appellant which was the fact in the relied upon case law and appellant was also paying Service Tax to some extent before filing of the periodical returns.....

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....e Tax from the services. Further, they were registered with the Central Excise Dept. for providing several services including the services on which Service Tax was required to be paid on reverse charge basis. Appellant was also recovering the Service Tax from the service recipients. Once appellant is registered with respect to services, it is understood that the due service tax should have been pa....