TaxTMI 
TaxTMI 
2023 (9) TMI 1099
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.... The appellant has failed to pay service tax of Rs.2,62,124/- on the gross amounts collected from the clients for rendering the above service on the due date specified in Rule 6 of the Service Tax Rules, 1994 r/w sec. 68 of the Finance Act, 1994 and have failed to file ST-3 returns. Show Cause Notice dated 16.10.2012 was issued proposing demand of service tax of Rs.2,62,124/- with interest and imposition of penalties under the Finance Act, 1994 and recovery of late fee under Rule 7C of the Service Tax Rules, 1994 r/w sec. 70 of the Finance Act, 1994. After due process of law, the original authority confirmed the demand along with interest and imposed penalties. On appeal, Commissioner (Appeals) upheld the same. Hence the appellant is before....
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...., the above said activity is a taxable service on which the appellants are liable to pay service tax. The appellant has accepted the demand for duty and is only aggrieved by the imposition of penalties. The Service tax demand has been appropriated vide the impugned order, however interest remains to be paid. Further by not paying service tax initially and not filing the ST3 Returns they have suppressed information from the department with the intention to evade payment of duty. She hence prayed that the order may be upheld. 6. We find from the appeal filed by the appellant that the service tax amount which is due is already remitted and appropriated to the Government. They have stated that since the appellant is a statutory body they were ....