2017 (1) TMI 33

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.... Shri. Nagraj Naik, Deputy Commissioner (AR) for the Respondent. ORDER The appellants are rendering the services under the category of Architect Services and registered with the service tax department.  During the period 2007- 2008 and 2008-2009 the appellant availed input services namely Landscape Consultancy Services from outside India from M/s. Bell Collins and International (HK) Lt....

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....   The appellant filed an appeal before the Commissioner (Appeals), who vide the order impugned herein upheld the demand, interest and penalties.  Hence this appeal. 2.  On behalf of the appellant the Ld. Consultant Shri. Nageswara Rao submitted that the appellant had paid the service tax along with interest in 2009 itself.  So also the demand raised in respect of the irregu....

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....o pay the penalty.  4.  I have heard both sides.  It is not disputed that the appellant paid the alleged short paid service tax along with interest and also reversed the irregularly availed credit immediately on pointing out by the audit party.  Thus the outstanding liabilities were discharged by the appellant in 2009 itself, much prior to the issuance of Show Cause Notice.&....