2018 (12) TMI 1185

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....). 2.1 The assessee was Show Caused vide Notice dated 31.05.2016 inter alia alleging that its taxable turnover for the year 2012-13 being less than Rs. 50,00,000/- was liable to pay service tax on or before the due date as per Rule 6 of the Service Tax Rules ('STR' for short), 1994 on receipt basis; that the assessee had crossed the exemption limit of Rs. 50,00,000/- in the month of July 2013, but had not paid service tax on accrual/billing basis; that even though invoices were issued after the threshold limit of Rs. 50,00,000/- had been crossed, but the assessee had not remitted the service tax; that in view of the above, there was non-payment of service tax to the extent of Rs. 4,06,181/- up to June 2014 and that therefore, why the abo....

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....opriate interest on this amount apart from penalty under Sections 77 and 78 of the Finance Act, 1994. The assessee's prayer having been rejected by the first appellate authority, the assessee has filed this appeal. 3. Today when the matter came up for hearing, Ld. Consultant Shri. M. Saravanan appeared on behalf of the assessee-appellant while Ld. AC (AR) Shri. L. Nandakumar appeared on behalf of the Revenue-respondent. 4. I have heard the rival contentions, perused the documents as also the Orders of the lower authorities placed on record. 5. The assessing Officer has apparently worked out the demand after considering the provisions of Rule 6 ibid and also after going through the pleadings/contentions of the appellant. Rule 6 of S....