2018 (12) TMI 261

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....t ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 10.5.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are registered under the service tax for providing service under the category of renting of immovable property service. A preventi....

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....e Commissioner (A), who rejected the same. Hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned consultant appearing on behalf of the appellant submitted that the impugned order is harsh as the appellant on account of complete ignorance of fact could not deposit the tax. He further submitted that the appellant have paid the entire tax and also paid late fee fo....

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....e was suppression on the part of the appellant to evade payment of tax to the Government exchequer. He further submitted that the appellant is not entitled to the benefit of reduced penalty under Section 78 of the Finance Act, 1994 because he has not complied with the order of the original authority in toto and has not paid the interest within 30 days from the date of adjudication. 6. After consi....