2019 (3) TMI 1507

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.... ORDER Brief facts are that the appellant, who is a Government of Tamil Nadu undertaking, failed to pay service tax on reverse charge mechanism on rent-a-cab service and were issued show cause notices demanding service tax of Rs. 2,00,624/- for the period from 1.7.2012 to 30.9.2016. The notice proposed to demand interest as well as to impose penalties. After due process of law, the original au....

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....service availed by them. They later came to understand that they have to pay service tax on rent-a-cab service as a service recipient under reverse charge mechanism. On being pointed out, they paid the service tax of Rs. 2,00,624/- with interest on 15.3.2017. Later, show cause notice dated 28.9.2019 was issued proposing to demand the amount along with interest and also for imposing penalties. He s....