2020 (2) TMI 1117

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st liability fixed at Rs. 51,782/-, along with equal penalty under the provisions of Section 78 of the Finance Act. 2. Brief fact of the case is that the appellant is small time service provider and receiving the commission from their clients for rendering the "Business Auxiliary Service" classifiable under Section 65 (19) of the Finance Act, 1944. During the scrutiny of audit of their client by the service tax Department, it was noticed that the appellant has received commission, however, failed to discharge applicable service tax, and therefore, the show cause notice was issued to them for payment of service tax as per the show cause notice dated 29th August, 2014. The lower Adjudicating Authority has confirmed the entire demand as per....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issued by the Government of India. Amount short paid Period upto Rate of interest Amount of Interest Rs. 21,585/- 31-03-2011 @13%-3%=10% Rs. 2,159/- Rs. 68,021/- 31-03-2012 @18%-3%=15% Rs. 10,203/- Rs. 68,021/- 31-03-2013 @18%-3%=15% Rs. 10,203/- Rs. 68,021/- 31-03-2014 @18%-3%=15% Rs. 10,203/- Rs. 68,021/- 31-03-2015 @18%-3%=15% Rs. 10,203/- TOTAL AMOUNT OF INTEREST Rs. 42,971/- 6. Learned Advocate further submits that the appellant did not fail to discharge the service tax liability deliberately but that was on account of being unaware of the legal provisions pertaining to service tax laws. As and when the demand was raised the appellant without contesting, p....