2013 (3) TMI 567

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..... dered partly. - ST/591/2012 - - - Dated:- 22-6-2012 - M. Veeraiyan, J. Appellant Rep by: Mr B. Venugopal, Adv. Respondent Rep by: Mr Sabrino Cano, Superintendent, A.R. Per: M Veeraiyan: Heard both sides on the/Stay petition. 2.1. The appellant-assessee is registered with Central Excise department for providing "Business Auxiliary Services". It is not in dispute that t .....

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..... indicating the service tax liability and subsequently, they have made payments. When the department pointed out that they have to pay interest, they have also paid interest in installments. He submits that penalty is not sustainable in the light of the decision of the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise Service Tax, Bangalore vs. Adeco Flexione Workforc .....

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..... ot be treated as comparable to the cases sought be relied upon. She relies on the decision of the Tribunal in the case of Commissioner of Service Tax, Bangalore vs. Gowri Computers (P) Ltd. [2012 (25) 5.T.R. 380 (Tri.-Bang.)] wherein it has been clearly held that in respect of delayed payment of service tax, penalty under Section 76 is warranted. 5. I have considered the submissions by both side .....

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