2019 (6) TMI 19

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....gible Goods Service". 2. On verification of their accounts, it was noticed that the appellants did not pay service tax to the tune of Rs. 76,71,546/-. A Show Cause Notice was issued proposing to recover the short paid service tax along with interest and also for imposing penalty. After due process of law, the Original Authority vide impugned Order dated 29.08.2012 confirmed the demand, interest and imposed penalty under Section 76 of the Finance Act, 1994. Hence, this appeal. 3.1 On behalf of the appellant, Ld. Advocate Ms. D. Naveena submitted that the appellant is contesting only the penalty imposed under Section 76 of the Act ibid. She submitted that the case of delayed payment of service tax was caused due to severe financial constrai....

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....ice tax would not have come to light but for the verification of accounts conducted by the Department. She also relied upon the decision in the case of M/s. Indsur Global Ltd. Vs. Additional Commissioner of Service Tax, Vadodara reported in 2015 (38) S.T.R. 14 (Guj.) to argue that when there is delay in payment of service tax, the provisions of imposing penalty under Section 76 ibid would be attracted; that the said case has been confirmed by the Hon'ble Apex Court as reported in 2016 (44) S.T.R. J59 (S.C.) 5. Heard both sides. 6. The appellant is contesting only the penalty imposed under Section 76 of the Finance Act, 1994. 7. It is seen from the records that they have put forward their grievance with regard to the cause for delay in pa....