2018 (7) TMI 1374

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....i Sushil Goyal, C.A. for the Respondent (s) ORDER Per Shri P. K. Choudhary : This is an appeal filed by the Revenue against the Order-in-Appeal No.102/HWH/ST/2017-18 dated 31.08.2017 passed by the Commissioner (Appeals) of Central Excise & CGST, Kol.II. 2. Briefly stated the facts of the case are that the appellant is registered with the Department as service tax assessee. On scrutiny ....

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....e period, 2010-2011, he confirmed the demand of Rs. 1,11,745/- and also imposed equal penalty under Section 78 of the Finance Act, 1994. For the period, 2011-20112he confirmed the demand of Rs. 2,56,779/- & Rs. 19,013/- and also imposed equal penalty under Section 78 of the Finance Act, 1994. He also confirmed the demand of Rs. 40,000/- as late fees upon the respondent-assessee in terms of Rule 7 ....

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....d as under : "12. Regarding the imposition of penalty of Rs. 40,000/- for late submission of return in terms of Section 70 (1) of the Act, I find that the appellant contended that they had deposited the late fees towards late submission of return for the period April, 2011 to September, 2011 and October, 2011 to March, 2012 vide Challan No.00316 and 00320 both dated 22.04.2013. I find that the ....

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.... 3. Revenue is in appeal for setting aside of the penalties. 4. Heard both sides and perused the appeal records. 5. I find that regarding service tax demand of Rs. 13,01,708/-, the appellants have reversed the amount. As regards, service tax demand for the period, 2010-2011 and 2011-2012, they have paid the entire demand of service tax along with interest and the same stands appropriated ....