2019 (3) TMI 1799

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.... the respondent ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue in this appeal is whether the appellant has been rightly imposed under Section 78 by the learned Commissioner (Appeals) being 50% of the tax, amounting to Rs. 30,15,915/-. 3. Brief facts of the case are that the appellant - Punjab National Bank, A PSU of Government of India, engaged in providing services by way of running c....

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....nt is required to pay service tax under 'reverse charge mechanism'. The appellant by their letter dated 13 March, 2015 informed that they have deposited the service tax amount of Rs. 14,44,161/- including cess by challan dated 13 March, 2015 and by their letter dated 14 March, 2015 informing that they have deposited remaining amount of Rs. 16,13,813/-. Further, the show cause notice, alleging supp....