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TMI Blog2017 (11) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... ances, the matters needs examination at the end of the adjudicating authority to ascertain the fact from the records whether the appellant paid service tax along with interest for the intervening period or not? - matter on remand. Penalty - Held that: - the appellant had paid service tax on the direction of the Hon’ble High Court of Punjab and Haryana and the matters is pending before the Hon’b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Hospital and let out one property to the chemist for sale of medicines prescribed by the hospital. The Revenue is of the view that on the shops let out on the chemist, the appellant is required to pay service tax under the category of Renting of Immovable Property Service. In these set of facts, the proceedings were initiated against the appellant to demand service tax along with interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed along with interest and the penalties under Finance Act, 1994 were imposed. Aggrieved from the said order, the appellant is before me. 3. The ld. Consultant appeared on behalf of the appellant submits that the appellant has paid service tax along with interest after issuance of the show cause notice but interest has not been appropriated in the adjudication order. Moreover, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examination at the end of the adjudicating authority to ascertain the fact from the records whether the appellant paid service tax along with interest for the intervening period or not? 7. Further, I find that the appellant had paid service tax on the direction of the Hon ble High Court of Punjab and Haryana and the matters is pending before the Hon ble Apex Court whether the levy of the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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