2015 (5) TMI 211

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..... CA For the Respondent : Shri V P Batra, AR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein penalty under section 76 has been imposed to the tune of Rs. 1526/- and under section 77 to the tune of Rs. 3,12,200/-wherein demand of service tax is only Rs. 1,526/-. 2. The facts of the case are that the appellant is engaged in the activity of manufacturing bulk .....

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..... e tax along with interest. But the penalty imposed is self-exorbitant, the appellant is contesting the penalty before me. 3. Learned Counsel for the appellant submits that appellant is required to pay service tax under reverse charge mechanism as the provision of payment of Service Tax on the service was not known to the appellant, appellant could not pay service tax in time under reverse charge .....

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..... s that as the appellant did not take registration under this category, therefore, penalty is rightly been confirmed. 5. Heard the parties. Considered the submissions. 6. In this case, the appellant was required to pay service tax under reverse charge mechanism. After that they have paid the service tax in time, same was available to them as Cenvat credit. By not paying the service tax in time, a .....

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