2015 (12) TMI 956

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....hy: The issue involved is whether the appellant is liable to pay penalty for default in payment of service tax. 2. The brief facts of the case are as under : The appellant, a registered partnership firm, is providing taxable services under the category of "Real Estate Agency Services" with effect from 23.7.2008. Consequent to visit made by the departmental Anti-evasion staff to their prem....

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....0,640/- already paid under Section 73(2) and 75 of the Finance Act, 1994 respectively and imposing penalty of Rs. 8,00,000/- under Section 78 ibid, Rs. 1000/- under Section 77 ibid and also demanded an amount of Rs. 2,000/- under Rule 7C of the Service Tax Rule, 1994 duly appropriating Rs. 2000/-from the already paid tax. In appeal filed by the assessee, the Commissioner (Appeals) has also upheld ....

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....uite obvious and penalty imposed on the appellant is also appropriate. 5. I have considered the submissions made by both the sides. In this case, the appellant got registered in July 2008 and visit of the officers tookplace on 29.1.2009. Even though the tax for January 2009 was liable to be paid only on 31.3.2009, the appellant paid the entire liability on 04.2.2009. In fact, some amount was pa....