2017 (12) TMI 717

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.... appeals are being disposed of by this present order. The details of both the appeals are given herein below: Appeal No. Period Service Tax (incl. cess) involved Interest Penalty (Rs.) 12/ST/TVM/2011 01.11.2007 to 30.11.2008 11,01,165/- u/s 73(1) u/s 75 1000/- u/s 77 11,01,165/- u/s 78 13/ST/TVM/2011 01.12.2008 to 30.09.2009 9,90,242/- u/s 73(1) -do- 1000/- u/s 77 200/- per day or @ 2% of ST u/s 76 2. Briefly the facts of the present case are that the appellant, a proprietary concern is engaged in production of Television Programmes on behalf of various Television channels as per the terms and conditions of the contract/agreement executed by them. The services provided by the appellant categor....

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....ubmitted that the delay in remittance of ST was not willful and was beyond the control of the appellant. He further submitted that the appellant paid a sum of Rs. 3,05,292/- (Rupees Three Lakhs Five Thousand Two Hundred and Ninety Two only) on 30.03.2009 i.e. even before the service of the show-cause notice. He also submitted that in total the appellants have paid Rs. 17,86,115/- (Rupees Seventeen Lakhs Eighty Six Thousand One Hundred and Fifteen only) being service tax of Rs. 6,84,950/- (Rupees Six Lakhs Eighty Four Thousand Nine Hundred and Fifty only) determined in the present case and Rs. 11,01,165/- (Rupees Eleven Lakhs One Thousand One Hundred and Sixty Five only) being the service tax relating to the period from 01.11.2007 to 30.11.2....