2018 (5) TMI 1225

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....oner(AR) - For the Respondent ORDER Per : S.S. Garg The present appeal is directed against the impugned order dt. 30/11/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant and upheld the OIO. 2.   Briefly the facts of the present case are that a preventive enquiry by Department revealed that there is a difference....

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....ner(Appeals) on the ground that the appellant is a partnership firm and the mistake of short-payment happened due to mistake of their partner (late) Shri Jagadish Biradar who died on 19/10/2011. But the Commissioner(Appeals) has rejected the appeal of the appellant. 3.   Heard both sides and perused records. 4.   Learned counsel for the appellant submitted that the impugn....

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....e other hand, the learned AR submitted that on merit, appellant has no case because they have admitted that they have charged service tax but did not pay the same. He further submitted that the original authority has confirmed the demand which stands paid now by the appellant but as far as penalty under Section 78 is concerned, the original authority has given the option to the appellant to pay 25....

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....id the entire service tax along with 15% of the service tax as penalty as against 25% of the penalty. Therefore I direct the appellant to pay the 10% of the remaining service tax as penalty as directed by the original authority. Further I direct that the appellants are liable to pay the interest because there is a delay in the payment of service tax and the interest liability is automatically attr....