2022 (8) TMI 8

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....shwar Charan, Authorised Representative for the Respondent ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue involved in this appeal is whether the penalty under Section 78 have been rightly imposed. 3. Admitted facts are that the appellant is rendering service of accommodation in hotel and restaurant service. The period in dispute is July 2012 to March 2016. Pursuant to audit, it appe....

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....dismissing ground of appeal on this issue. Appeal was allowed in part. 5. Learned Counsel for the appellant urges that there is no deliberate non-compliance in depositing the tax under the RCM. That only due to over site or clerical mistake the tax could not be deposited. Further, as the appellant is paying output tax and legal services being input service, they were entitled to Cenvat credit and....