2016 (4) TMI 937

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....spondent : Shri B Kumar Iyer, Superintendent (AR) ORDER Per M. V. Ravindran This appeal is directed against the Order-in-Original No.04-05/ST/2011-12/C dated 30.06.2011 passed by the Commissioner of Customs, Central Excise & Service Tax, Nagpur. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the Service Tax liability on the appellant for....

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....ntion raised by the Chartered Accountant for the simple reason that the Service Tax liability was always leviable on the immovable property, hence non payment of tax attracts interest. Accordingly, we uphold the Service Tax liability and interest thereof. 4. The learned Counsel take us to the penalty imposed by the adjudicating authority. In our considered view the appellant having discharged t....