2016 (6) TMI 362

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....r the Appellant Mrs. Kanu Verma Kumar (DR) for the Respondent ORDER Per S K Mohanty Brief facts of the case are that the appellant is registered with the Service Tax department for providing the taxable service namely, Banking and Financial Services falling under clause 105(zm) of the Finance Act, 1994. Apart from paying service tax on banking and financial services, the appellant also....

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....enalty. Appeal filed by the appellant against the adjudication order was dismissed by the Ld. Commr. (Appeals) vide the impugned order. Hence, the present appeal before this Tribunal. 2. The Ld. Advocate, Sh. Bipin Garg appearing for the appellant relies on Sub-Rule (3) of Rule 6 of the Service Tax Rules, 1994, wherein specific provisions exist for adjustment of the outstanding amount towards s....