2025 (2) TMI 744

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....MR. JUSTICE SATISH CHANDRA SHARMA For the Petitioner(s) Mr. G. Shivadass, Sr. Adv., Mr. S. Sukumaran, Adv., Mr. Anand Sukumar, AOR, Mr. Rishab, Adv., Mr. Bhupesh Kumar Pathak, Adv., Ms. Ruche Anand, Adv. For the Respondent(s) Ms. Nisha Bagchi, Adv., Ms. Anamika Agarwal, Adv., Mr. Gurmeet Singh Makker, AOR, Mr. Zoheb Hussain, Adv., Mr. Rajat Nair, Adv., Ms. Diksha Rai, Adv., Mr. Udai Khanna, ....

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....d that the entire service tax for the period in question has already been paid along with interest. However, he is aggrieved only with the imposition of penalty in the peculiar facts and circumstances of these cases. He has stated that earlier prior to the period involved in the present case(s), all branches were paying service tax as an independent unit and they wanted to centralized the entire s....