2026 (8) TMI 1702

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.... Shri Sudeep Singh Bhangoo, Advocate for the Appellant Shri Aniram Meena and Ms. Amita Gupta, Authorized Representatives for the Respondent ORDER P. ANJANI KUMAR: M/s Pradeep Singh, the appellant, assails the order dated 13.04.2018 of the Commissioner (Appeals) Chandigarh. 2. Brief facts of the case are that the appellant was registered for providing Manpower Recruitment Agency Ser....

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....ormal course but classifying the services rendered by them under Works Contract Service and Rent a Cab Service, as per their understanding; on being pointed out by the audit, they have paid the balance tax of Rs.12,25,017/- along with interest of Rs.3,42,890/-; the same has been acknowledged in Para 3 of the show cause notice. He submits that both the adjudicating authority and the appellate autho....

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....thorities confirmed the demand. She submits that as the appellant has not paid service tax on his own; has not informed the Department by indicating relevant details in the ST-3 Returns and as the audit has pointed out the same, the appellants are liable to pay the penalty. 5. Heard both sides and perused the records of the case. We find that in the impugned case, service tax of Rs.34,98,233/- ....

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....ency Services'. However, at the same time of audit the service tax amounting of Rs.12,25,017/- was not deposited by the Noticee and the same was deposited by them in the month of May & Dec - 2011 along with interest. 7. We also find that Superintendent of the jurisdictional Range vide his letter dated 12.06.2012 addressed to Senior Audit Officer informed that the appellant has deposited (Rs.24,....