TaxTMI 
TaxTMI 
2020 (1) TMI 322
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....ces 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 and equivalent penalty. Aggrieved by the ord....
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....ts 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 ICICI Bank 10,000/- Penalty U/Sec.77(1)(a) of F.A.1994 (6)5002....
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....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 order passed by the Commissioner (Appeals), the appellant moved an application for seeking rectification of mis....
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.... (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 paid within a period of 30 days of the date of receipt of the order of Central Excise officer determining the servi....