TaxTMI 
TaxTMI 
2020 (1) TMI 322
X X X X Extracts X X X X
X X X X Extracts X X X X
.... appellant was providing dry cleaning services but had not obtained Service Tax Registration and had not paid service tax on the taxable services rendered by them. An amount of Rs. 12,31,378/- (Rupees Twelve Lakh Thirty One Thousand Three Hundred and Seventy Eight Only) was demanded in the notice dated 21/11/2017 along with interest and penalty. The amount of Rs. 4,00,000/-(Rupees Four Lakh Only) paid by them during investigation was proposed to be appropriated. After considering the reply of the appellant, the adjudicating authority confirmed a demand of Rs. 10,58,009/-(Rupees Ten Lakh Fifty Eight Thousand and Nine Only) after allowing the exemption available to the appellant and re-calculating the Service Tax payable along with interest a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ax dues. He further submitted that the appellants have made payments during the investigation and after the Order-in-Original which is recorded in the table below. Challan No & Date Amount Paid Payment attributable to (1) 50136-dated 27/03/2017 of ICICI Bank 4,00,000/- Towards Service Tax demanded of Rs. 10,58,009/- confirmed in OIO dated 27/08/2018 (2)50005-dated 23/02/2018 of ICICI Bank 8,31,378/- Towards balance of service tax of Rs. 6,58,009/- & part interest (3)50023-dated 15/10/2018 of ICICI Bank 6,33,120/- Towards balance interest payable (4)50029-dated 10/10/2018 of ICICI Bank 2,64,505/- Penalty U/Sec.78 of F.A.1994 (reduced penalty 25% of Service Tax) (5)50029-dated 10/10/2018 of ICIC....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pplicable. Learned counsel also relied upon the following decisions in support of his contention that there was no suppression on the part of the appellant to evade the payment of service tax: (a) Centre for Management Development V/S Commissioner of Central Excise & Service Tax, T-Trivandrum (2018 (8) TMI 1687 - CESTAT Bangalore) (b) M/s Lavie Fitness V/S C.E,S. T-Commissioner of Central Excise & Central Tax, Mangalore Commissionerate (2019 (7) TMI 831 - CESTAT, Bangalore) (c) Rakesh Agrawal V/S. Commissioner of Central Excise & Service Tax, Jabalpur (2019(22)G.S.T.L. 425 (Tri. - Del.)) (d) Notification No. 33/2012-Service Tax dated 20/06/2012. 4.3 He further submitted that after the impugned or....
X X X X Extracts X X X X
X X X X Extracts X X X X
....orded in the table cited supra. As per the finding recorded by the Original Authority as well as the Commissioner (Appeals), the appellants have paid the entire service tax along with interest and also paid 25% of the penalty under Section 78 within 30 days of the passing of the Order. Further, I find that the Commissioner (Appeals) in the impugned order has recorded the findings that the appellant had paid the entire dues along with 25% penalty of Rs. 2,64,505/- (Rupees Two Lakh Sixty Four Thousand Five Hundred and Five Only) on 10/10/2018 and the Order-in-Original was dated 27/08/2018. Hence they have not fulfilled the condition as per Section 78 of the Finance Act which states "provided further that whether service tax and interest is pa....