2019 (8) TMI 1303

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....sst. Commissioner, Authorised Representative for the Respondent ORDER AJAY SHARMA: This Appeal has been filed by the Appellants assailing the impugned order dated 04/07/2018 passed by the Commissioner of Central Tax, (Appeals-I), Mumbai in Order-in-Appeal No. IM/CGST A- 1/MUM/155/18-19. 2. The Appellant is a proprietary concern and is providing security services. During the relevant pe....

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....of which they personally collected. Thereafter, although they filed Appeal before the lower Appellate Authority, but without the copy of the show cause notice, since the same was not made available to the Appellants. It is the case of the Appellants that only after filing of Appeal before the Tribunal that the Appellants received the copy of the show cause notice. According to ld. Counsel, after g....

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....ady paid the amount of service tax alongwith interest and penalty, therefore they are confining the arguments only limited to the imposition of penalty of Rs. 2,00,000/- which has been imposed under Section 70 of the Finance Act r/w Rules 7C of the Service Tax Rules, 1994 as late fee for not filing ST-3 Returns for the period January, 2012 to March, 2016. She has filed written submission also conf....