2019 (6) TMI 200

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....a (A.R.) ORDER Per: Ramesh Nair The issue involved in the present case is that whether the service tax paid under the head of "Renting of immovable property" can be considered as payment of service tax under "Port Service" on the same service and whether the penalty imposed by the lower authority is legal and correct in the facts and circumstances of the case. 2. Sh. N.V. Suchak Ld. CA....

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....ong with interest. Moreover, the appellant is Government of India undertaking, therefore, there is no intension to evade the payment of service tax. 3. Sh. A. Mishra Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of records, we find that w.e.f 2012....