2019 (1) TMI 1310

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cal) Ms. Radhika Chandrasekhar, Advocate for the Appellant Shri. B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench : Brief facts are that the appellant is engaged in providing Renting of Immovable Property Services. During Internal Audit, it was noticed that appellant had not discharged service tax on the entire income of rent. Show Cause Notice was issued proposing to dema....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rs. 2,91,167/-. The appellant had in fact paid up the entire service tax liability which was, however, not considered by the authorities below. Rs. 52,932/- was already paid by the appellant whereas the same has not been taken note of by the authorities below holding that the appellant has not produced the challan copy. She prayed that the matter may be remanded to the adjudicating authority sinc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the appellant had not furnished the necessary documents to prove the payment of service tax of Rs. 52,932/-. The appellant not having discharged the entire demand, the penalties imposed are legal and proper. 4. Heard both sides. 5.1 The plea put forward by the Ld. Counsel for the appellant is that the authorities below have not taken into consideration the payment made by the appellant wit....