2017 (2) TMI 575

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....Order per: Sulekha Beevi, C.S.] 1. The appellant has filed the above appeal against the Order passed by the Commissioner (Appeals) who imposed penalty under section 76 of the Finance Act, 1994. 2. Brief facts of the case are that appellants delayed paying the service tax for the period October 2010 to March 2011 and April 2011 to September 2011. Though they had filed returns within the presc....

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..... 110.9 crores for 18 months period ended in March 2012 and that they had defaulted several loans taken from financial institutions. Though the appellants requested for waiver of penalty in terms of section 80 of. 4. Against this the Ld. AR sh. Arun Kumar reiterated the findings in the impugned order. He submitted that the appellant though filed the return s had delayed in paying the service ta....