2017 (10) TMI 1054

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..... ST/70037/2016-ST[SM] - A/71074/2017-SM[BR] - Dated:- 5-9-2017 - Mr. Ashok Jindal, Member (Judicial) Shri S. P. Ojha, Consultant, for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order. 2. The brief facts of the case are that the appellant is contesting the various pe .....

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..... judicated by the Original Authority vide Order-in-Original dated 05/03/2014, wherein he confirmed the demand of ₹ 7,02,765/- and appropriated Service Tax amounting to ₹ 7,09,809/- already paid by the appellant towards confirmed demand and interest. Further, he imposed penalty of ₹ 1,000/- under Section 77, ₹ 5,000/- under Section 77(2) ₹ 5,000/- or @ of ₹ 2,00 .....

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..... 12 (26) S.T.R. 3 (Karnataka) therefore the penalties imposed on the appellant are fit to be set aside. 4. On the other hand, ld. A. R. for Revenue reiterated the findings of the impugned order. 5. Heard the parties and considered the submissions and perused the facts on record. 6. On perusal of the record, I find that in this case after registration the appellant is paying Service Tax. .....

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