2018 (9) TMI 583

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....HA & RIYAZ I. CHAGLA, JJ. Mr. Prakash Shah with Mr. Gajendra Singh and Mr. Jas Sanghavi i/b. PDS Legal, for the Appellant. Ms. P. S. Cardozo, for the Respondent. P.C: At the request of Counsel for both the parties, this Appeal is being disposed of at the stage of admission. 2 This Appeal under Section 83 of the Finance Act, 1994 (the Act) read with Section 35G of the Central Excise ....

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....se, the show cause notice dated 12.01.2015 seeking to recover the service tax for the extended period under Section 73(1) of Act, 1994 tenable in law? (d) Whether in the facts and circumstances of the case, the Appellate Tribunal was right in sustaining the imposition of penalty under Section 77(2) of the Act?" 4. The Appellant is engaged in providing taxable service of 'Renting of Immov....

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....s was returned by a cheque dated 3rd June, 2015. Thus, there is no excess with them. Notwithstanding the above, the Additional Commissioner of Service Tax-I, Pune, by an order dated 27th November, 2015 confirmed the demand of Rs. 10.16 lakhs, made in the demand notice dated 12th January, 2015 and also imposed consequent penalty. 6. Being aggrieved, the Appellant preferred an appeal to the Commi....