2016 (7) TMI 303

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....r, the appellant herein are engaged in the service of "Man Power  Recruitment" and registered with the Service Tax Department.  The period of dispute is from October, 2011 to March, 2012.  Though the service tax returns in ST-3 were filed, service tax was not paid by them at the time of filing of the returns.  The total amount of service tax of Rs. 26,95,422/- was paid subseque....

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....ent to financial hardship and subsequently, the entire amount of tax was paid vide various challans during the period January to October, 2013.  Subsequently, the entire amount of interest as calculated was also paid and the appellant has not disputed the liability  at any stage.  Hence, the imposition of penalty is not warranted and the same has to be set aside.   3. Ld.....