2017 (1) TMI 1188

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....Siddhanta, (Consultant) for the Respondent ORDER Per: Shri P. K. Choudhary Revenue filed this appeal against the order of the Commissioner (Appeals). 2. The relevant facts of the case in brief are that the respondent were engaged in providing service under category "Renting of Immovable Property Service". A Show Cause Notice dated 15.10.2013 was issued purposing demand of Service Tax o....

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....on of the Adjudication order is reproduced below:- "Further, at the time of personal hearing", the advocate submitted as under:- The Advocate on behalf of the noticee submitted that there was confusion on account of stay granted by High court Delhi, in case of. M/s Home solutions India Pvt. Ltd. However, as they learnt that service tax is to be paid. They paid service ta....

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....rest amounting to Rs. 22,896.00 on 21st May, 2014 vide GAR7 pay order No. 051592 dated 19.05.2014 drawn on Bank of India. Therefore, the Noticee has deposited the total interest of Rs. 75,557,00 till date." 5. The Tribunal, in the case of M/s Amiresh Baruah Vs. CCE & ST, Dibrugarh [2014 (34) STR 855 (Tri.-Kolkata)] on the identical issue allowed the appeal of the assessee. The relevant portion ....

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....as itself in dispute as would be evident from the judgment of Hon'ble High Court of Delhi cited (supra) besides Appellants are Doctors by profession and immediately after pointing out their liability towards Service Tax, they as a law abiding citizen paid their entire liability of Service Tax along with interest. In view of these facts I do not find that the Appellants did not disclose their activ....