2019 (2) TMI 411

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....ant is engaged in providing services relating to website design development and providing networking solution and is registered with the department under the taxable category of 'advertising agency' and 'information technology software service'. The appellant was issued with a show cause notice on 23.4.2013 alleging non-payment of service tax amounting to Rs. 31,14,678/- for the period October 2007 to March 2010, even though they had rendered service and collected service charges with tax but not paid the tax to the department; also demand was issued for rendering services viz. webhosting, collocation, domain name registration, which became taxable service with effect from 16.5.2008, but they have not paid service tax amounting to Rs. 8,12,....

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....iled to amend their appeal memo so as to include the aforesaid plea of taxability on domain name hosting, web design etc. 4. Per contra, learned AR for the Revenue has submitted that the appellant during the period October 2007 to March 2010 rendered taxable services and collected service tax from the service receivers but not paid to the exchequer. During the relevant period, they have not filed necessary returns in Form ST-3 with the department disclosing the amount of service tax collected but not paid to the Government. Therefore, their plea that penalty cannot be imposed under Section 78 relating to the tax amount of Rs. 31,14,678/- is unsustainable in law. Relating to the demand of Rs. 8,12,493/-, he submits that the appellant has ....