2016 (12) TMI 1235

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....Ms. P. Vinitha Sekhar, Jt. Commr. (AR) for the Respondent Per : M.V. Ravindran This appeal is directed against Order-in-Appeal No. PII/AV/13/2011 dated 28/02/2011. 2. Heard both sides and perused the records. 3. The appellant herein had availed the services of G.T.A. during the period January 2005 to December 2008 and did not discharge the service tax liability. Show cause notice was i....

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....ncial problems and difficulties in running the business as in a partnership; they default making a demand of service tax liability. He further submits that due to this reason, penalties be set aside. 5. On careful consideration of the submissions made by both the sides and perusal of the records, we are convinced that the service tax liability and interest needs to be upheld which we do so. The....