2016 (9) TMI 685

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....terjee, Supdt. (A.R.) For the Respondent ORDER Per Sri H.K. Thakur This appeal has been filed by the appellant with respect to Order-in-Appeal No.39/ST/B-I/2012 dated-01/10/2012 Passed by the Commissioner (Appeals). 2. Shri Shyam Sunder Mishra, Managing partner of the appellant appeared for personal hearing and argued that they are providing taxable services under the category of secur....

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....nt in this proceedings. It was the case of the appellant that service recipient has not paid the appellant required service tax amounts required to be remitted to the department. That first appellate authority has not taken into consideration the reasons for default in payment of service tax. That appellant has a reasonable cause for not paying service tax as the same was not paid by the recipient....

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.... that Service Tax liability was not paid by the service recipient to the appellant therefore, service tax could not be discharged in time. It is observed from the grounds of appeal of the appellant that only imposition of penalty and interest is challenged. 4.1 So far as chargeability of interest on the Service Tax amount due is concerned, it is observed that appellant has not discharged the en....