TaxTMI 
TaxTMI 
2018 (6) TMI 11
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.... change of cause title has been filed by the Revenue due to change in the jurisdiction of the appellant and change in address of the respondent. The present jurisdiction and address of the respondent is as follows:- The Principal Commissioner of GST & Central Excise, Chennai-North Commissionerrate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034" Accordingly, the miscellaneous ap....
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....emand service tax of Rs. 7,11,745/- along with interest under Section 75 and penalties under Section 76 & 77 of the Finance Act, 1994. The appellant-assessee chose not to reply to the SCN and it is a matter of record that the appellant did not avail the personal hearing for the reasons given in the OIO. The adjudicating authority thereafter proceeded to pass the order on merits vide OIO dated 12.0....
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....t and if the same is in accordance with law, then the same is required to be demanded, if the appellant has not paid so far. 5. The next ground relates to imposition of penalty under Section 76 & 77 of the Act. It is the case of the appellant that the appellant had paid the service tax before the issuance of SCN, to an extent of Rs. 5,47,713/- and a small portion of Rs. 1,64,031/- was paid after ....
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....interest was also paid by him. In support of his contention, the appellant has furnished ledger copy to prove his bonafides as regards his contention that he had not collected service tax from his tenant. The appellant also relies on the orders of the Ahmedabad Bench and Mumbai Bench of the Tribunal in the cases of M/s. Avas Engineers Vs. CCE, Ahmedabad - 2013-TIOL-751-CESTAT-AHM, M/s. Chandresh S....