2019 (11) TMI 789

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....e as under. The Appellant are providing security services. During the course of audit it was observed that for the period from years 2009-10 to 2013-14 the Appellant failed to pay service tax amounting to Rs. 14,44,821/- on the actual amount billed/ received from their customers under the category of "Security Agency Service" on being pointed out by Audit party, much prior to the issuance of show cause notice, the Appellant paid the amount of Rs. 10,90,653/-. The show cause notice was issued on 13.10.2014 demanding the service tax amount of Rs. 14,38,063/- with interest and penalty despite the fact that substantial amount has been paid by the Appellant before the issuance of show cause notice. The demand was confirmed by the Adjudicating Au....

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....Rs. 1,58,169/- with interest of Rs. 5,04,532/- alongwith penalty of Rs. 5,000/- u/s. 77 of the Finance Act, 1994 and Rs. 3,12,206/- as 25% of the penalty of Rs. 12,48,822/- u/s. 78 ibid since the same had been paid within a period of 30 days from the date of receipt of the impugned order. 4. Since the Appellant is confining the challenge only towards penalty under section 78 ibid therefore I am confining this order to that extent only. The second proviso to Section 78 bid provides that where such service tax and the interest payable thereon is paid within thirty days from the date of the communication of the order determining the liability, the amount of penalty liable to be paid by such person under the first proviso to Section 78 shall ....