2017 (11) TMI 1181

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....ndent ORDER The appellant is in appeal against the impugned order for setting aside the demand of interest and penalty imposed on them. 2.  The brief facts of the case are that the appellant is a Government Medical College & Hospital and let out one property to the chemist for sale of medicines prescribed by the hospital. The Revenue is of the view that on the shops let out on the ch....

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....f the Hon'ble High Court, the appellant paid service tax. Later on, the show cause notice was issued to appropriate the service tax already paid and to demand of interest. The matter was adjudicated, the demand of service tax was confirmed along with interest and the penalties under Finance Act, 1994 were imposed. Aggrieved from the said order, the appellant is before me. 3.  The ld. Consu....

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....ssuance of the show cause notice but before the adjudication. The claim of the appellant is that they have paid a sum of Rs. 8,54,4009/- towards interest. The ld. AR disputed that the said amount is not towards interest. In that circumstances, the matters needs examination at the end of the adjudicating authority to ascertain the fact from the records whether the appellant paid service tax along w....