2015 (7) TMI 716

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....hania, CA For the Respondent : Shri Govind Jha, AR ORDER Per: H K Thakur: This appeal has been filed by the appellant with respect to OIA No. OIA-SUR-EXCUS-001-APP-37/14-15 dated 21.05.2014, under which the first appellate authority has upheld the penalty imposed by the adjudicating authority under Section 78 of the Finance Act, 1994, under OIO dated 31.01.2014. 2. Shri Manoj Makhan....

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....nder Section 73(3) of the Finance Act, 1994 and no show cause notice was required to be issued to the appellant. It was also the case of the appellant that no fraud or suppression with intention to evade payment of service tax is involved as it is not a case where service tax has been collected from the customers and not deposited with the Government. 3. Shri Govind Jha (AR) appearing on behalf....

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....amount was paid by the appellant before the date of visit of the audit officers. Only the interest amount was not paid by the appellant, which also was paid by the appellant before issue of snow cause notice. Learned AR has relied upon the case law of this Bench in the case of M/s. Bajrang Security Services vs. Commissioner of Service Tax, Ahmedabad - Order No. A/754/WZ3/AHD/2010 dated 23.06.2010.....