2018 (4) TMI 603

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....ul Sharma, Asstt. Commr. (A.R) for respondent   Per : Ramesh Nair Brief facts of the case are that the Appellant being registered service tax payer has made short deposit of service tax under the category of "Accommodation Services" for the period May' 2011 to June' 2011 and did not pay service tax for the period July' 2011 to Nov' 2011. The short paid tax for May and June' 2011 was pai....

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....uld not be deposited on time but the same was deposited later alongwith the interest. That there is no allegation of suppression or fraud in the Show Cause notice and the burden of establishing so is on the revenue. He submits that the impugned order in as much as it imposed penalty is required to be set aside. 3. Shri Atul Sharma, ld. Assistant Commissioner (AR) supports the impugned order. He....