2018 (5) TMI 1304

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....st. Commissioner (AR) - For the Respondent ORDER The present appeal is directed against the impugned order dt. 09/10/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has upheld the imposition of penalty under Sections 77 & 78 of the Finance Act, 1994. 2.  Briefly the facts of the present case are that during the course of audit on the records of the appellan....

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.... have failed to discharge the Service Tax liability. Therefore it appears that the appellant have not discharged the service tax liability on the expenses incurred for receiving the taxable services of 'Manpower Recruitment or supply Agency services and 'Security Agency Services. The Service Tax liability works out to Rs. 1,78,228/- (inclusive of cess) on the taxable value of Rs. 19,22,634....

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....ellant submitted that the impugned order is not sustainable in law as the same is passed contrary to the binding judicial precedent. He further submitted that the service tax with interest was paid before the issue of show-cause notice and a part of the penalty was also paid. He further submitted that once the service tax and interest is paid before the issue of show-cause notice and as per provis....