2021 (4) TMI 713

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.... Ms. Tamnna Alam, Authorised Representative for the respondent. ORDER ANIL CHOUDHARY: The appellant is absent on call. Heard the ld. Authorised Representative for the respondent/Revenue and perused the appeal records. 2. The appellant is Post Master at Post Office, Dungarpur. Evidently, the appellant was paying service tax in respect of its taxable services including courier service....

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....00/- x 2) for the half yearly ST-3 returns was imposed under Section 70 read with Rule 7(C) of Service Tax Rules. 4. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who was pleased to record the finding that the appellant has already paid service tax through e-lekha portal and it is sufficient compliance of the law. Payment through e-lekha portal cannot be sai....

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....ith interest as well as penalty under Sections 76 and 77 of the Act. He was also pleased to uphold the penalty under Section 70 read with Rule 7 (c). 5. Having gone through the grounds of appeal and considering the contentions of the ld. Authorised Departmental Representative, I find that the third proviso under Rule 7(C) of Service Tax Rules 1994 provides that, "where the gross amount of servi....