2016 (6) TMI 1419

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.... Rajiv Gupta with Shri Sanjay Jain, A.R.s for the Respondent/Revenue ORDER This appeal is directed against the impugned order dated 30.9.2015 passed by the Commissioner (Appeals), Service Tax, New Delhi, upholding the service tax demand along with interest and penalty confirmed in the original order. The adjudged demand was confirmed against the appellant on the ground that it did not pay th....

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....iterates the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. I find that Service tax liability has not been discharged by the appellant within the stipulated time prescribed in Rule 6 of the Service Tax Rules, 1994. Thus, interest liability is automatic and as such, confirmation of such liability by the authorities below is in conformity with the stat....