2018 (5) TMI 1232

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....e facts of the present case are that the assessee is engaged in the providing the services of renting of immovable property and Mandap Keeper Services. They have not obtained service tax registration and have not paid the service tax. Consequently, a show-cause notice dated 26.5.2011 was issued to the assessee demanding an amount of Rs. 33,352/- under 'Mandap Keeper service' and Rs. 13,90,463/- under 'Renting of immovable property service' and imposing penalties under Section 76, 77 and 78 of the Finance Act, 1994. After following the due process, the Additional Commissioner vide Order-in-Original dated 17.12.2015 confirmed the demand along with interest and also imposed penalties under Section 77, 78 and waived the penalty under Section 76....

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....e case. He further submitted that the decision relied upon by the Revenue are not applicable in the facts and circumstances of the case because in the present case, it has been recorded in the Order-in-Original that the Superintendent of Central Excise visited the premises of the assessee on 10.3.2011 and summons were issued to the Secretary to appear before the Excise Authority on 21.3.2011 and they have already submitted the month-wise details of rent received from community hall and commercial complex and took registration on 14.3.2011 and paid an amount of Rs. 14,30,927/- as Service Tax, Education Cess and Higher Education Cess for the period from June 2007 to February 2011 which is not disputed. He further submitted that since the asse....