2018 (11) TMI 364

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....ant Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER In this appeal, the assessee has assailed the penalty imposed under Sections 77 and 78 of the Service tax Act inter alia on the services related to Renting of Immovable Property. 2. It is the case of the appellant that they had discharged the liability by 31.03.2012 whereas the Show Cause Notice was issued on 21.04.2014; that ....

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....vered in the proceedings before the Hon'ble High Court and hence, the same attracts penalty and interest. 6. It is the case of the Revenue that the service tax and interest having not paid on or before 28.11.2012, for which reason also the penalty under Section 77 and 78 was attracted. When a question was put to the Ld. AR as to the date of remittance evidenced by the Taxpayers Counterfoil, he ....