2019 (3) TMI 1799

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....Juneja, Authorised Representative for 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, en....

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....charges. It appears to Revenue that the appellant 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/-....