TaxTMI 
TaxTMI 
2025 (4) TMI 1599
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....al Singh, Authorized Representative for the Respondent ORDER M/s Munjal Catering Services (hereinafter referred to as 'the appellant') is in appeal against the order of the Commissioner (Appeals) dated 10.05.2023 (impugned order), whereby, he has upheld the demand of service tax of Rs. 72,500 under Section 73(1) of the Finance Act, 1994 along with applicable interest under Section 75 and has als....
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..... 82,650/-, however, the same was reversed by the RBI. Thereafter, they have tried to deposit the said amount again however, they could not succeed. They have not given any other explanation as to why they had not discharged the service tax liability. 3. The adjudicating authority has, inter-alia, observed at para 4.3.4 that an amount of Rs. 82,650 has deposited on 22.04.2021 through RTGS No. 42....
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....r for the personal hearing 5. The learned advocate is further submitting that since they had made a voluntarily payment along with interest, a lenient view should be taken and the penalty should not be imposed on them under Section 78. Moreover, they have further argued that there is no clear grounds for imposition of penalty under Section 78 in the show cause notice except for the fact that the....
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....ever, despite this, the appellant on their own have come forward and they have already paid the service tax due along with interest thereon. I find that they tried to pay the entire amount along with interest but they could not succeed due to some error and were finally able to deposit the amount on 10.04.2023 with ICICI Bank Sector 17-C, Chandigarh. I also find that the show cause notice was issu....