2017 (1) TMI 99

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.... Brief facts are that, during the course of verification of the records of the appellants, the department noticed that appellants had not paid applicable interest on the delayed payment of service tax under the category of Dredging Services during the period from 01.04.2007 to 31.10.2007.  Though the total service tax payable during the said period was Rs. 5,97,85,144/-, the appellants had p....

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....nst the confirmation of Rs. 9,66,588/- and also against the penalties imposed under Section 76 and 77.  2.  At the time hearing the Ld. Counsel, Shri. B. Venugopal, appearing for the appellant, submitted that the appellant does not wish to challenge the confirmation of interest and confines the challenge in this appeal to the imposition of penalties under Section 76 and 77.  He sub....

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....6 and 77 only.  It has to be taken note of the facts that the allegation is only delayed payment of service tax and there is no allegation of evasion of service tax.  The Show Cause Notice was issued for demand of interest on delayed payment of service tax.  The penalty is also imposed for the non-payment of interest.  The Ld. Counsel has explained that the appellant was under ....