2024 (3) TMI 346

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....ner (Appeals) has upheld the demand of Rs.2,53,207/- towards the Service Tax and interest for delay in payment of Service Tax for the periods 2005-06, 2006-07 and 2008-09. The Ld. Commissioner (Appeals) also upheld the penalty equal to the Service Tax confirmed, under Section 78 of the Finance Act, 1994 and the penalty of Rs.5,000/- imposed under Section 77(1) of the Finance Act, 1994. 2. Brief facts of the case are that the appellant has been providing services to M/s. Durgapur Steel Plant (hereinafter referred to as 'DSP'), but they were not paying proper Service Tax. Accordingly, proceedings were initiated, demanding Service Tax totally amount to Rs.6,05,795/- from the appellant for the periods 2004-05, 2005-06, 2006-07 and 2008-09. ....

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....his amount the assesse has claimed that they have paid an amount of Rs. 80,220/- and Rs. 25,576/- as arrear service tax for the FY 2006-07 and FY 2007-08 respectively. But no document evidencing such payment was produced. Again, since there was no demand for the period 2007-08 the arrear service tax paid in respect of the said FY is not taken into consideration for calculating the total liability of payment of service tax by the appellant. Accordingly, the appellant is now required to pay an amount of Rs. 2,53,207/- towards service tax and interest for delay in payment of service tax for the periods 2005-06, 2006-07 & 2008-09 respectively. The order of the lower authority is modified accordingly." 5. From the submissions made by the appe....