2018 (6) TMI 1257

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....or the Respondent : Mr.K. Poddar, A.R ORDER PER: AJAY SHARMA The present appeal has been filed from the Order-in-Appeal dated 22.01.2018 passed by the Commissioner (Appeals) GST, Customs and Central Excise, Bhopal (MP). 2. According to the Counsel for the appellant the appellant is a contractor operating from a remote place near Chhatarpur (MP) and the only issue in this appeal is abou....

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....o the appellant and vide Order-in-Original dated 09.08.2017 the demand of service tax amounting to Rs. 9,77,425/- was confirmed alongwith interest. Penalty of Rs. 10,000 under Section 77(1)(c)(i) of the Finance Act and penalty of Rs. 9,77,425/-were also confirmed. 4. The Counsel for the appellant informed that the amount of Service Tax of Rs. 6,08,404/- has been deposited by appellant after the....

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....iable to pay service tax. He further submitted that since the appellant has already paid the amount of service tax therefore the penalty may be dropped. Whereas the ld. AR appearing for the department has reiterated the finding recorded by the ld. Commissioner (Appeals) in the impugned order and submitted that the amount of service tax was paid by the appellant after investigation by the Departmen....

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....d under bonafide belief, then they ought to have cooperated in the investigation. But it has come on record that they did not corporate with the department nor produced the record for quantification of service tax liability. If the Department did not carry out the investigation then the amount of service tax would not have come into notice of the department. The appellant cannot take the plea that....